United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 871187 - NY 872065 > NY 871862

Previous Ruling Next Ruling
NY 871862





MARCH 25, 1992

CLA-2-62:S:N:N3I:357 871862

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.11.0010

Mr. J.F. Fritz
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009

RE: The tariff classification of men's textile and leather coats from Korea

Dear Mr. Fritz:

In your letter dated February 24, 1992, on behalf of Firenze Designs Inc., you requested a classification ruling.

The samples submitted, style numbers 096, 097 and 098 are three men's textile and leather coats. The coats are constructed of a woven 70% wool/30% acrylic fabric, leather portions and a woven 100% cotton fabric. The garments' linings are composed of a quilted 100% acetate satin fabric. A breakdown of the weight, value and surface area has been submitted for each garment.

Style 096 is upper thigh in length and has a full front opening with a heavy-duty zipper closure. An overlapping flap secured by two snaps and three plastic toggles covers the zipper area. The garment has two front pockets with snap closures below the waist, a snap closure on each sleeve cuff and a zippered inner pocket. The leather portion of the coat consists of the front yoke, the lower body and the lower part of the sleeves. The cotton fabric located on the front and back consists of a strip in the center of the coat, a strip on the center of each sleeve and the back yoke. The blanket-style wool blend fabric is located above and below the cotton strip on the front and back of the garment and above and below the cotton strip on each sleeve.

Style 097 is mid-thigh in length and has a full front opening secured by three buttons. There are two adjustable snap tabs on each side of the waist, two slanted front pockets located below the waist and a zippered inner pocket. The outer portion of the collar is composed of synthetic sherpa. The leather portion of the garment consists of the back yoke and the majority of the front. The cotton fabric is the back center portion of the garment. The blanket-style wool blend fabric consists of the lower front and back, the sleeves and the inner portion of the collar.

Style 098 is just above the knee in length. The garment has a full front opening with a heavy-duty double pull zipper closure. There is an overlapping flap secured by three plastic toggles covering the zipper area. The garment has two front pockets secured by flaps with snap closures below the waist, an inner drawstring at the waist and a zippered inner pocket. A detachable hood with a fur ruff is held to the garment by a zipper. The leather portion of the coat consists of the upper chest and shoulders, the back yoke, the lower sleeves and a strip on the front and back separating the blanket-style wool fabric from the cotton fabric. The cotton fabric portion of the coat is the lower front and back and the inner portion of the hood. The blanket-style wool blend fabric is located on the outer hood, on the front and back and on the upper sleeve.

Although in each case the leather is a substantial part of the value and surface area, the leather does not impart the essential character. Therefore, the garments are classifiable under the headings for textile apparel.

The samples are being returned to you as you have requested.

The applicable subheading for the coats will be 6201.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The duty rate will be 52.9 cents/kg + 21 percent ad valorem.

The coats fall in textile category designation 434. 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: