The tariff classification of a woman’s jacket from Korea

NY F82784 March 13, 2000 CLA-2-61:RR:NC:TA:359 F82784 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Cathy Johnson Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 USA RE: The tariff classification of a woman’s jacket from Korea Dear Ms. Johnson: In your letter dated February 8, 2000 you requested a tariff classification ruling. The sample that you submitted is being returned as requested. Style number J77W697 is a woman’s jacket that is constructed from 100% polyester, fleeced knit fabric. The garment features a high-neck collar with a Velcro-like closure, long sleeves with ends that taper into a tighter fit at the wearer’s wrist and zipper closures, a full front opening with a zipper closure, a storm placket which covers the entire front zipper, 2 inset front pockets in the waist area, and a nylon, woven drawstring bottom. 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…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other. The duty rate will be 28.9% 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.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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division