The tariff classification of a woman’s jacket from Korea

NY F85529 April 25, 2000 CLA-2-62:RR:NC:TA 360 F85529 CATEGORY: Classification TARIFF NO.: 6204.32.2030 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman’s jacket from Korea Dear Ms. Cheung: In your letter dated April 12, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 51-42847 is a woman’s jacket constructed from 54 percent cotton, 43 percent polyester and 3 percent spandex woven fabric. The jacket is composed of more than four panels and features ¾ length sleeves, a collar and lapels, shoulder pads, a lining, a full front placket opening secured by three hidden buttons and a banded bottom. This garment will also be imported in petite sizes under style number 71-46733. The applicable subheading for style 51-42847 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other: other: women’s. The duty rate will be 9.6 percent ad valorem. Style 51-42847 falls within textile category designation 335. Based upon international textile trade agreements products of Korea are subject to quota restraints and a visa requirement. 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division