The tariff classification of a women’s down coat from Korea.

NY H80467 May 29, 2001 CLA-2-62:RR:NC:3:353 H80467 CATEGORY: Classification TARIFF NO.: 6202.13.1000 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a women’s down coat from Korea. Dear Mr. Sherman: In your letter dated May 2, 2001 you requested a classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Women’s Woven Down-Filled Coat Style 53-59173 constructed of an outer shell of woven 100% polyester fabric and filled with 80% down and 20% waterfowl plumage. The lower thigh length, long sleeve garment is fully lined, and features a quilted outer shell, collar, two side slash pockets below the waist, and a full front right over left five-button closure. You state that the garment is 15.4 percent by weight of down. The applicable subheading for the Women’s Woven Down-Filled Coat Style 53-59173 will be 6202.13.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles…: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.5% ad valorem. Based upon international textile trade agreements products of Korea are not subject to quota or the requirement of a visa. Due to the fact that Style 53-59173 is 15.4% by weight of down and waterfowl plumage, it is classified as “containing 15 percent or more by weight of down and waterfowl plumage” or “containing 10 percent or more by weight of down.” Even a slight change in the weight of the down and waterfowl plumage may result in a change of classification. Style 53-59173 may be subject to U.S. Customs laboratory analysis at the time of importation, and if less than the required weights, it may be reclassified by Customs at that time. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division