The tariff classification of a woman’s coat from Korea

NY K88132 August 17, 2004 CLA-2-61:RR:NC:TA:359 K88132 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Tara Semansky New York Customs Brokers, Inc. 148-02 Guy R. Brewer Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s coat from Korea Dear Ms. Semansky: In your letter dated July 22, 2004, you requested a classification ruling on behalf of W2 Outerwear, New York, NY. As requested, your sample is being returned to you. Your sample, style 1085W, is a woman’s coat constructed from a fabric that consists of two layers bonded together. The outer layer is constructed from 100% polyester knit fabric. The inner layer is constructed from a 100% acrylic sherpa-like knit fabric. The coat features notched collar, long sleeves with turned up cuffs, a full front opening with four button closures, two on seam pockets and a hemmed bottom. The garment extends from the shoulder to the ankle area. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes…..knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements this product from Korea is subject to quota and requires 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division