The tariff classification of a woman’s coat and a woman’s jacket from Korea

NY J85093 June 16, 2003 CLA-2-62:RR:NC:WA:357 J85093 CATEGORY: Classification TARIFF NO.: 6202.13.4020; 6202.93.5011 Mr. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s coat and a woman’s jacket from Korea Dear Mr. Makalou: This letter replaces the ruling letter we sent to you under file number J83381. The purpose of this replacement letter is to correct the style number for style 53-93396 to 53-93536. A corrected letter follows. In your letter dated April 15, 2003, you requested a classification ruling. Two samples were submitted as follows: Style number 53-93596 is a woman’s coat that extends to the knee area in length and is constructed of a shell composed of a woven 100% polyester fabric. The coat is fully lined with a woven polyester fabric and has a nonwoven polyester batting fill. The coat will also be imported under style number 46-97247 in petite sizes. The coat is slightly fitted at the waist, has a fold-down pointed collar that is composed of plastic on the back and a full front opening secured by a right-over-left five-button hidden placket closure that has plastic trim along the edge. The coat features long hemmed sleeves, two side seam pockets below the waist, a tie belt trimmed with plastic that is held to the coat by two belt loops, and a straight cut hemmed bottom with a rear vent. Style number 53-92891 is a woman’s upper thigh-length jacket that is constructed of a shell composed of a woven 100% polyester fabric and a lining composed of a woven plaid design 100% polyester fabric that are quilted together in a diamond pattern with a nonwoven polyester batting fill in between. The jacket will also be imported under style number 46-96772 in petite sizes. The jacket has a fold-down pointed collar, a full front opening secured by a hook and eye closure at the collar and five right-over-left snap closures along the front placket. The jacket features long sleeves with capping fabric at the wrists, two front pockets below the waist and a straight cut bottom hem. The entire garment is finished at the edges with a capping fabric. The samples are 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 applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other. The duty rate will be 27.9 percent ad valorem. The coat and the jacket fall 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