The tariff classification of a women’s jacket from Korea

NY F83720 March 20, 2000 CLA-2-62:RR:NC:WA:357 F83720 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of a women’s jacket from Korea Dear Ms. Cheung: In your letter dated March 2, 2000, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 53-43925, is a women’s hip-length outerwear jacket with a full-front opening secured by a zipper extending to the top of the stand-up collar. The jacket has long sleeves without cuffs, with zippers extending partly up the sleeves, front pockets at the waist with vertical openings and a full lining. The shell is made from a 100% polyester woven fabric with a visible polyurethane coating on the underside. The applicable subheading for the jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments, made up of fabrics of 5903, 5906 or 5907, of man-made fibers: anoraks, windbreakers and similar articles. The duty rate will be 7.3 percent ad valorem. This jacket 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