The tariff classification of a woman's coat from Korea

NY F82512 February 23, 2000 CLA-2-62:RR:NC:WA:357 F82512 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, N.Y. 10018 RE: The tariff classification of a woman's coat from Korea Dear Ms. Dairo: In your letter dated January 26, 2000, on behalf of Wooin Industries Ltd., you requested a classification ruling. The sample submitted, style number 70013, is a woman's coat that extends to above the knee in length. The coat is constructed of a shell composed of a woven 100% polyester fabric that is cemented on the inner surface to a knit fabric. The coat has a self-fabric detachable hood that is held to the garment by a zipper, a mandarin-style collar and a full front opening with a right-over-left five button hidden placket closure. The coat is composed of eight vertical fabric panels that are attached to each other by overlocking stitched seams that extend along the length of the garment. The coat is slightly fitted at the waist, has long hemmed sleeves, two front inset pockets below the waist and a straight cut bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.4 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 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