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NY D80120




August 6, 1998

CLA-2-61:PD:A:TC:I:I04 D80120

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010; 6110.30.3055; 6104.39.1000

Scott D. Noe, Sr. Tech. Services Specialist Tower Group International, Inc.
821 Second Avenue, #1400
Seattle, Washington 98104

RE: The tariff classification of women's garments from Korea

Dear Mr. Noe:

In your letter dated July 8, 1998, you requested a tariff classification ruling.

The submitted samples are women's garments which you state will be manufactured from knitted fabric composed of either 100 percent rayon or knitted fabric composed of 65 percent rayon, 25 percent acrylic, and 10 percent polyester.

Style number 1 is a woman's unlined coat that extends below the knee. The garment features a V-neckline and a full frontal opening secured by a hook and eye closure. The coat has shoulder pads; long sleeves with rib knit cuffs; two front pockets located below the waist; and 18-inch side vents. The coat also features a straight bottom.

Style number 2 is a woman's hip-length cardigan-styled garment. The garment features a full frontal opening secured by five button closures. The cardigan-styled garment has shoulder pads; long sleeves with rib knit cuffs; two front pockets located below the waist; and a straight bottom.

Style number 6 is a woman's sleeveless pullover garment that extends to slightly below the waist. The pullover garment has a mock turtleneck collar and a straight bottom.

Style number 4 is a woman's unlined suit-type jacket that extends to the hip. The garment features a full frontal opening secured by two button closures. The jacket has a notched collar; lapels; long sleeves; shoulder pads; a straight bottom; and two front pockets located below the waist. The back of the garment features two panels sewn together lengthwise.

The submitted samples will be returned under separate cover.

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, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers...other...other. The rate of duty will be 29.3 percent ad valorem.

The applicable subheading for the cardigan-styled garment and the pullover garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: of man-made fibers: other, other, other: women's or girls'. The rate of duty will be 33.3 percent ad valorem.

The applicable subheading for the suit-type jacket will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls suit-type jackets and blazers: of other textile materials: of artificial fibers. The rate of duty will be 27.6 percent ad valorem.

The coat and the suit-type jacket fall within textile category designation 635. The pullover and the cardigan-styled garment fall within textile category designation 639. 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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.

Sincerely,

Jayson P. Ahern
Port Director,

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