The tariff classification of a woman's raincoat from Korea

NY 867243 October 24, 1991 CLA-2-62:S:N:N3:357 867243 CATEGORY: Classification TARIFF NO.: 6210.30.1020 Ms. Dorothy E. Irwin Londontown Corporation 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a woman's raincoat from Korea Dear Ms. Irwin: In your letter dated September 20, 1991, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style "Mary X," is a trench-styled coat measuring approximately 45 inches in length. The outershell is of woven 50% polyester 50% nylon blended fabric, constructed of yarns with long floats. This fabric has been coated on its underside with a polyurethane plastics material. The coat has a rear two-part yoke joined with a button, a single right front yoke, a self-fabric belt, non-adjustable sleeve tabs and a double-breasted design with a front button opening. The garment is lined with a woven taffeta-type fabric. Review of the sample indicates that the coating on the shell changes the surface character of the fabric; therefore, we consider the shell material to be visibly coated for tariff purposes. The applicable subheading for the style "Mary X" raincoat will be 6210.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments of the type described in subheadings 6202.11 to 6202.19, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The duty rate will be 7.6% ad valorem. This coat falls within textile category designation 635. Based upon international textile trade agreements products of Korea are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport