The tariff classification of a woman’s jacket from Korea

NY G84719 December 19, 2000 CLA-2-62:RR:NC:TA 360 G84719 CATEGORY: Classification TARIFF NO.: 6204.39.8050 Mr. Djibril Makalou Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman’s jacket from Korea Dear Mr. Makalou: In your letter dated March 3, 2000 and received on December 4, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 45-51134 is a woman’s jacket constructed from 57 percent silk and 43 percent cotton woven fabric. The jacket is composed of more than four panels and features long hemmed sleeves, a collar and lapels, a lining, shoulder pads and a full front opening secured by five buttons. This jacket will also be imported in petite sizes under style number 72-54115. The applicable subheading for style 45-51134 will be 6204.39.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jacket, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and jackets: of other textile materials: other: other: other: of silk. The duty rate will be 6.5 percent ad valorem. Effective January 1, 2001, the rate of duty will be 6.4 percent ad valorem. Style 45-51134 falls within textile category designation 835. 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