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

NY L89800 February 7, 2006 CLA-2-62:RR:NC:WA:357 L89800 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Mr. Hojoon Kim Trans Freight Services, Inc. 440 Route 17 North, Suite 3B Hasbrouck Heights, N.J. 07604 RE: The tariff classification of a woman’s pea coat from Korea Dear Mr. Kim: In your letter dated January 12, 2006, on behalf of Hojeon America, you requested a classification ruling. The sample submitted, style number PPK0922, is a woman’s mid-thigh length pea coat constructed of a shell composed of a woven 53% acrylic/40% wool/7% nylon fabric which has a visible polyurethane laminate on the inner surface. The coat is lined with a woven man-made fiber fabric. The coat is slightly fitted at the waist and has a notched lapel-style collar and a double-breasted full front opening that is secured by a right-over-left, five-button closure. The coat has long hemmed sleeves, two front pockets below the waist, a self–fabric belt segment with two buttons on the rear portion of the waist area and a straight cut hemmed bottom. In your letter you suggested classification for this garment under subheading 6210.40.9025, which provides for men’s or boy’s anoraks, windbreakers and similar articles. However, this garment is a woman’s coat. The applicable subheading for the pea coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The duty rate will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The coat falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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