The tariff classification of a woman’s jacket from Korea

NY H83857 August 10, 2001 CLA-2-62:RR:NC:WA:357 H83857 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s jacket from Korea Dear Mr. Sherman: In your letter dated July 17, 2001, you requested a classification ruling. The sample submitted, style number 53-66296, is a woman’s hip-length jacket. The jacket is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of an interlock knit 100% polyester fabric on the inner surface bonded together by a polyurethane resin in between. The jacket is lined with a woven man-made fiber fabric. The jacket has a fold-down pointed collar and a full front opening that is secured by four right-over-left button closures. The jacket is slightly fitted and has a self-fabric tab on each side of the waist that is secured to a one-button closure on the rear panel. The garment features two front besom pockets, long hemmed sleeves and a straight cut hemmed bottom. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. The jacket 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