The tariff classification of a woman’s jacket from Korea

NY D89362 April 13, 1999 CLA-2-62:RR:NC:WA:357 D89362 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6th Fl. New York, N.Y. 10018 RE: The tariff classification of a woman’s jacket from Korea Dear Ms. Cheung: In your letter dated March 22, 1999, you requested a classification ruling. The sample submitted, style number 53-22173, is a woman’s hip-length jacket constructed of an outershell composed of a woven 100% polyester fabric which has a polyurethane coating. The garment is lined in the body, hood and sleeves with a knit 65% polyester/35% cotton jersey fabric. The jacket has an integral hood and a full front opening secured by a zipper closure. The garment has two front slash pockets at the waist, long sleeves without cuffs and a straight cut bottom hem. The sample is being returned to you as you have requested. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.6 percent ad valorem. The jacket 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division