The tariff classification of a woman's padded sleeveless jacket from Korea; Visibly Coated

NY F81893 February 23, 2000 CLA-2-61:RR:NC:WA:357 F81893 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a woman's padded sleeveless jacket from Korea; Visibly Coated Dear Ms. DeAlcon: In your letter dated January 14, 2000, you requested a classification ruling. The sample submitted, style number CA611077, is a woman's hip-length padded sleeveless jacket which is constructed of a shell composed of a knit 100% polyester fabric that has a visible laminated polyurethane sheet on the outer surface. The shell fabric is quilted in a square shape to a nonwoven batting insulation fill. The garment is lined with a brushed pile knit 100% nylon fleece fabric. The polyurethane coating does not completely obscure the underlying polyester fabric. The padded sleeveless jacket has a stand-up collar, oversized armholes and a full front opening that is secured by a zipper closure that extends to the top of the garment's collar. The garment has two front pockets at the waist that are secured by flaps with a "VELCRO"-type fastener, a tab secured by a "VELCRO"-type fastener on each side seam and a slightly round cut bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other, other women's or girls'. The duty rate will be 7.3 percent ad valorem. The padded sleeveless jacket falls within textile category designation 659. 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 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.customs.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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division