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NY F86370




May 23, 2000

CLA-2-62-DD:C:D:I01

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020; 6202.93.4500; 6202.93.5011

Mr. John F. McManus
Manager
Customs Department
ITOCHU International, Inc.
335 Madison Avenue
New York, NY 10017

RE: The classification of a women’s coat and jacket from Korea.

Dear Mr. McManus:

In your letter dated April 28, 2000, on behalf of Prominent U.S.A. Inc., you requested a tariff classification ruling.

Style number 90296 is a women’s woven short coat with an outer shell constructed of 53% polyester, 25% nylon and 22% cotton. The shell has a polyurethane coating. The coat has a woven lining of 100% nylon with a padding of 100% polyester. The coat extends from the neck to mid-thigh. It features a corduroy pointed collar, a full frontal opening with right over left button closures, two large pockets located below the waist with the right pocket possessing a smaller inside pocket; long hemmed sleeves with a single button closure at the cuffs, straight hemmed bottom and side vents each with a functional one button closure.

Style number 90290 is a women’s woven outerwear jacket with an outer shell constructed of 53% polyester, 25% nylon and 22% cotton. The shell has a polyurethane coating. The jacket has a woven lining of 100% nylon with a padding of 100% polyester. The jacket extends from the neck to mid-thigh. It features a stand-up collar, a full frontal opening with a zipper closure, two front slant pockets, long hemmed sleeves with elasticized cuffs inside each sleeve and an adjustable tab with snaps and a drawstring bottom.

Your samples are returned as requested.

The applicable subheading for style number 90296 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 28.4 percent ad valorem.

If the jacket passes the water resistance test specified in Chapter 62, U.S. Note 2, then the applicable subheading for style number 90290 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.3 percent ad valorem.

If the jacket does not pass the water resistance test specified in Chapter 62, U.S. Note 2, then the applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 28.4 percent ad valorem.

Style number 90296 and 90290 fall within textile category designation 635. Based upon international textile trade agreements, products of Korea are subject to quota and the requirements 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 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Patrick F. O’Malley
Acting Port Director
Boston, Massachusetts

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