The tariff classification of a woman’s raincoat from Korea

NY K80214 November 21, 2003 CLA-2-62:RR:NC:WA:357 K80214 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s raincoat from Korea Dear Mr. Makalou: In your letter dated October 28, 2003, you requested a classification ruling. The sample submitted, style number 53-106508, is a woman’s raincoat that extends to the knee in length and is constructed of shell composed of a woven 100% nylon fabric which has a teflon coating. The garment is lined with a woven man-made fiber fabric. The raincoat will also be imported under style number 46-106998 in petite sizes. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat has a fold-down pointed collar and a full front opening secured by a right-over-left, five-button hidden placket closure. The garment is slightly fitted at the waist, has long hemmed sleeves, shoulder pads, two front pockets with flap closures below the waist, a simulated partial rear belt and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: other: women’s raincoats. The duty rate will be 27.9 percent ad valorem. The raincoat 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