The tariff classification of a woman's coat from Korea

NY C89600 July 21, 1998 CLA-2-62:RR:NC:WA:357 C89600 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Mr. Irwin A. Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, N.J. 07306 RE: The tariff classification of a woman's coat from Korea Dear Mr. Seltzer: In your letter dated July 1, 1998, on behalf of L.L. & S. Purchasing Corp., you requested a classification ruling. The sample submitted, style number 39904, is a woman's single- breasted lower thigh-length coat constructed of an outershell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with polyurethane. The garment is lined with a woven 100% nylon fabric. The garment also has a button out liner which is composed of a woven 100% nylon fabric on the upper portion of the back panel and sleeves and of a woven 100% acrylic on the front panels and lower portion of the back panel. The liner is not of the type that is worn separately. The coat has a pointed collar with notched lapels and a full front opening secured by three right-over-left button closures. The coat is softly shaped, has two front slash pockets below the waist and a back vent. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheadings 6202.11 to 6202.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466- 5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division