The tariff classification of a woman’s short coat from Korea

NY H83637 August 6, 2001 CLA-2-62:RR:NC:WA:357 H83637 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s short coat from Korea Dear Mr. Sherman: This letter replaces Binding Ruling letter H80467, dated May 29, 2001, in which the construction of the garment was indicated as down filled. You have now advised us that the garment will be insulated with a polyester nonwoven batting. The sample submitted, style number 53-59173, is a woman’s short coat that extends to the lower-thigh area. The coat is constructed of a shell that is composed of a woven 100% polyester fabric that is quilted in a small diamond pattern to a nonwoven polyester batting fill. The coat is also lined with a woven man-made fiber fabric that is composed of eight panels that are sewn length-wise at the seams to a nonwoven polyester batting fill. In a phone conversation you indicated that the garment is not coated. The coat is slightly fitted at the waist and has a fold-down pointed collar and a full front opening that is secured by five right-over-left button closures. The garment has two front in-seam pockets located below the waist, long hemmed sleeves and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the coat with a nonwoven polyester batting insulation fill will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.2 percent ad valorem. The coat falls within textile category designation 635. 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