L81808 L8 Ruling Active

The tariff classification of a women’s coat from Korea

Issued January 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.12.2010

Headings: 6202

Product description

The item in question, style P60489, is made from a 97% cotton/ 3% spandex 14-wale stretch corduroy woven fabric. It has a full front opening, a double-breasted, right-over-left closure secured by three buttons, a pointed collar and notched lapel, slant, welted pockets at the waist, a vented cuff with a one-button closure, belt loops, a ribbon tie belt and a partial lining. The center back length is approximately thirty-six inches.

CBP rationale

The applicable subheading for the coat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, raincoats, of cotton.

Full text

NY L81808 January 18, 2005 CLA-2-62:RR:NC:TA:357 L81808 CATEGORY: Classification TARIFF NO.: 6202.12.2010 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 498 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s coat from Korea Dear Ms. Sarmiento: In your letter dated December 29, 2004, on behalf of your Miss Erika division, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style P60489, is made from a 97% cotton/ 3% spandex 14-wale stretch corduroy woven fabric. It has a full front opening, a double-breasted, right-over-left closure secured by three buttons, a pointed collar and notched lapel, slant, welted pockets at the waist, a vented cuff with a one-button closure, belt loops, a ribbon tie belt and a partial lining. The center back length is approximately thirty-six inches. The applicable subheading for the coat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, raincoats, of cotton. The duty rate will be 8.9 percent ad valorem. This coat falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →