The tariff classification of a women’s jacket from Korea

NY E88542 November 9, 1999 CLA-2-62:RR:NC:WA:357 E88542 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Stephan Dodeman Bernardo Fashions 463 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s jacket from Korea Dear Mr. Dodeman: In your letter dated September 28, 1999, you requested a classification ruling. A sample garment and a swatch of piece goods were submitted. The garment is being returned. The item in question, style 2-501D, 501D and 3-501D, depending on size range, is a women’s outerwear jacket with a detachable hood. It has a full-front opening with a zipper closure covered by a flap with three snaps, a throat latch with a snap, a zippered pocket in the left chest, long sleeves with hemmed cuffs, a lining and slant pockets at the waist. The center back length of the sample is approximately twenty-nine inches. The shell, which is a polyester/nylon blend, has been coated with a plastics substance for water resistance. 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 woman’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. This garment falls within textile category designation 635. Based upon international textile trade agreements products of Korea are subject to quota 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.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