The tariff classification of a woman’s knit coat from Korea

PD F85294 April 17, 2000 CLA-2-61:K:TO:B8:I14 F85294 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s knit coat from Korea Dear Ms. Dairo: In your letter dated April 4,2000, you requested a classification ruling. Style number 8282W is a woman’s coat constructed from a 90% polyester/10% spandex knit fabric. The garment is below the knee in length and has a full-front opening secured by a single button closure. The jacket also features long sleeves with hemmed cuffs, a v-shaped neckline and a hemmed bottom. The sample is being returned as requested. The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States, which provides for women’s overcoats, carcoats, capes, cloaks, anoraks and similar articles: knitted or crocheted of man-made fibers. The duty rate will be 28.9% ad valorem. The garment falls within textile category designation 635. As a product of Korea, this merchandise is subject to quota and visa requirements based upon international textile trade agreements. 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 be verified at the time of shipment. This ruling is being issued under the provisions of Part 177(19 C.F.R. 177) of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Susan T. Mitchell Area Director JFK Airport