The tariff classification of a man's coat from Korea

NY F89155 July 26, 2000 CLA-2-62:RR:NC:WA:357 F89155 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Ms. Daisy Kim G & F Enterprises 58 West 40th Street, 12th floor New York, N.Y. 10018 RE: The tariff classification of a man's coat from Korea Dear Ms. Kim: In your letter dated June 30, 2000, on behalf of Kenneth Cole Men's outerwear division, you requested a classification ruling. The sample submitted, style number 3B5601, is a man's lower thigh-length coat. The coat is constructed of a shell that is composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 65% polyester/35% cotton fabric on the inner surface, with a polyurethane resin in between. The garment is lined with a woven 50% nylon/50% acetate fabric. The coat has a pointed collar and a full front opening that is secured by a left-over-right four button hidden placket closure. Each button features the "Kenneth Cole Reaction" logo. The garment has two front zippered pockets below the waist, an inner pocket, long hemmed sleeves and a straight cut hemmed bottom with a rear vent. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS) which provides for other men's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. The duty rate will be 28.4 percent ad valorem. The coat falls within textile category designation 634. 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