The tariff classification of two men's coats from Korea

NY G81886 September 28, 2000 CLA-2-62:RR:NC:WA:357 G81886 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Ms. Debbie Moore Global Transportation Services, Inc. 1930 Sixth Ave. So., 2nd Floor Seattle, WA 98134 RE: The tariff classification of two men's coats from Korea Dear Ms. Moore: In your letter dated September 6, 2000, on behalf of G & F Enterprises, you requested a classification ruling. Two samples were submitted as follows: style number 4B 4161 is a man's thigh-length short coat. The coat is constructed of a shell composed of a woven 75% nylon/25% polyester fabric which has a polyurethane coating. The coat is lined in the body with a mesh nylon fabric and in the sleeves with a woven man-made fiber fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment has a pointed collar and a full front opening that is secured by five hidden left-over-right snap closures. The coat has two front pockets with side openings located below the waist, two inner pockets, long hemmed sleeves and a straight cut hemmed bottom. The garment has a metal rivet on the lower portion of each front pocket that features the Kenneth Cole "R" logo. Style number 4B 5071 is a man's thigh-length short coat. The coat is constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The garment is lined with a woven man-made fiber fabric. The coating on the jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat has a notched lapel collar and a full front opening that is secured by a four left-over-right button closures. Each button features the "Kenneth Cole Reaction" logo. The garment has two front slash pockets below the waist, an inner pocket, long hemmed sleeves and a straight cut hemmed bottom with two vents on the back panel. The samples are being returned to you as you have requested. The applicable subheading for the each coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: men's. The duty rate will be 28.4 percent ad valorem. Each coat falls within textile category designation 634. 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