The tariff classification of a woman’s jacket from Korea

NY K80681 December 3, 2003 CLA-2-61:RR:NC:TA:359 K80681 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Trace Garrett Target Customs Brokers, Inc. 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of a woman’s jacket from Korea Dear Mr. Garrett: In your letter dated November 6, 2003 you requested a tariff classification ruling. The submitted sample, style number Q318PS11, is a woman’s jacket that is made from 100% polyester, knit fabric. The jacket features a ribbed mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front slant inset pockets at the waist, and a ribbed bottom. The pockets are finished with ribbed fabric. Your sample is being returned as requested. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.4% ad valorem. The duty rate for 2004 will 28.2% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Korea are subject to quota 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division