The tariff classification of a man’s coat from Korea

NY K89098 September 30, 2004 CLA-2-62:RR:NC:WA:357 K89098 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a man’s coat from Korea Dear Ms. Girvin: In your letter dated August 30, 2004, you requested a classification ruling. The sample submitted, style number 001-2485, is a man’s thigh-length carcoat-type garment constructed of a shell composed of a woven 100% nylon fabric. The garment is lined with a woven 100% nylon fabric which has a clear coating. You indicate that the garment will also be imported under style number 001-2486 in tall sizes. The coat has a full front opening secured by a left-over-right, five-button closure and long hemmed sleeves with a tab secured by an adjustable button closure at the wrist area. The coat also has a pocket on the left chest, two front pockets with flap closures below the waist, a zippered inner pocket, an inner pencil pocket and a straight cut hemmed bottom with a rear vent. In your letter you suggested classification for this garment under subheading HTS 6201.93.3000, which provides for men’s anoraks, ski-jackets and similar articles. However, this garment is more akin to a coat. The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other: men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 27.7 percent ad valorem. The coat falls within textile category designation 634. 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