The tariff classification of a woman’s jacket from Korea

NY E84502 July 26, 1999 CLA-2-62:RR:NC:WA:357 E84502 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 July 1, 1999, you requested a classification ruling. The sample submitted, style number 58-10550, is a woman’s upper thigh-length jacket. The shell is composed of two fabrics assembled in layers. In a telephone conversation you indicated that the outer layer is a woven 100% polyester fabric and the inner layer is a knit 65% polyester/35% cotton fabric. They are joined by a polyurethane adhesive. You further indicated that the woven polyester shell fabric has a water resistant fluorine finish. The polyurethane adhesive is not visible in cross-section, therefore HTS 6210 does not apply. The jacket has a pointed collar and a full front opening secured by a zipper closure. An overlapping flap covers the zipper area. The garment is slightly fitted at the waist and has long hemmed sleeves 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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