The tariff classification of a man's woven cotton corduroy jacket visibly coated on the inner surface with PVC from Korea

PD B86614 July 11, 1997 CLA-2-62:357:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6210.40.9025 Ms. Michelle Davis, Limited Supervisor Circle International, Inc. 3725 Alum Creek Drive, Suite 200 Columbus, Ohio 43207 RE: The tariff classification of a man's woven cotton corduroy jacket visibly coated on the inner surface with PVC from Korea Dear Ms. Davis: In your letter dated May 23, 1997 on behalf of your client, Abercrombie & Fitch, Inc., you requested a classification ruling. Style H4140 is a man's woven 100% cotton corduroy jacket which is visibly coated on the inner surface with PVC. The garment features a full frontal opening with heavy zipper closure which extends through the rib knit collar; long sleeves with rib cuffs attached to the lining; slant pockets below the waist; patch chest pockets with flaps and snap closures; an inner left chest pocket with hook and loop fastener; a quilted polyfill lining; and a drawstring bottom. The applicable subheading for the jacket will be 6210.40.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: other: other, other: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 6.5 percent ad valorem. Style H4140 falls within textile category designation 334. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa. As requested, the sample will be returned. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston