The tariff classification of a woman’ skirt from Korea; Visibly Coated

NY J81686 March 25, 2003 CLA-2-62:RR:NC:WA:357 J81686 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Sue Lee K&M Express Co., Inc. Karen M. Kim CHB 160-51 Rockaway Blvd., Suite #203 Jamaica, N.Y. 11434 RE: The tariff classification of a woman’ skirt from Korea; Visibly Coated Dear Ms. Lee: In your letter dated March 4, 2003, on behalf of H.W.I. International, Inc., you requested a classification ruling. The sample submitted, style number 81 4015SJ 02B, is a woman’s thigh-length skirt constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The skirt is lined with a knit mesh 100% polyester fabric. The skirt has an elasticized waistband with a drawcord tightening, two front pockets and a left rear pocket with a zipper closure below the waist, and two side seam openings that extend from below the waistband to the bottom hem. Each side seam opening is secured by three snaps along its length and a button and loop closure at the bottom. The “FUBU” tradename is featured on the left thigh, on each snap and on each zipper pull. The sample is being returned to you. The applicable subheading for the skirt will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other. The duty rate will be 7.2 percent ad valorem. The skirt 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division