The tariff classification of a lab coat from Korea.

NY G87632 March 9, 2001 CLA-2-62:RR:NC:3:353 G87632 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Ms. Jill Simmons International Trade Consultants, Inc. P.O. Box 20160 Charleston, S.C. 29413-0160 RE: The tariff classification of a lab coat from Korea. Dear Ms, Simmons: In your letter dated February 20, 2001, on behalf of White Knight Engineered Products, Inc., you requested a classification ruling. The submitted sample, style 31-70-1628 is a lab coat composed of woven 100% polyester taffeta fabric. The long sleeve garment is calf length with snaps at the cuffs, mandarin collar and a full front snap closure that closes left over right. Per Chapter 62 Note 8, Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments. The applicable subheading for the lab coat, style 31-70-1628 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers, Other: Other.” The duty rate will be 16.3% ad valorem. The lab coat, style 31-70-1628 falls within textile category designation 659. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division