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

NY J83395 May 7, 2003 CLA-2-62:RR:NC:WA:357 J83395 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, N.Y. 10018 RE: The tariff classification of a woman’s short coat from Korea Dear Mr. Garrett: In your letter dated April 15, 2003, you requested a classification ruling. The sample submitted, style number 91546, is a woman’s short coat that extends to the thigh area. The coat is constructed of a shell composed of a woven 100% polyester fabric that is quilted in a mini-square shaped pattern to a nonwoven polyester batting fill. The garment is lined in the upper rear panel with a knit brushed fleece fabric and in the sleeves, front panels and lower portion of the rear panel with a woven man-made fiber fabric. The coat is slightly fitted at the waist and has a fold-down pointed collar and a full front opening secured by a right-over-left four-button closure. The coat features long hemmed sleeves, shoulder pads, two front pockets with flap closures below the waist, a belt on the rear panel that has a two-button closure and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the coat 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: other. The duty rate will be 27.9 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division