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NY J88273




September 22, 2003

CLA-2-62:RR:NC:3:353 J88273

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.1000

Mr. Djibril Makalou
Ann Taylor
1372 Broadway
5th Floor
New York, NY 10018

RE: The tariff classification of ladies down jacket and coat from Korea.

Dear Mr. Makalou:

In your letter dated August 25, 2003, you have requested a binding ruling. As requested the samples will be returned to you.

You have submitted two samples. Style 53-97335 is a ladies winter jacket. The shell is made of 100% woven polyester fabric and the filling is 55% goose down and 45% waterfowl feathers. The jacket features a standup collar, long sleeves with hemmed bottoms and inside rib- knit cuffs, a full frontal opening with a heavy duty zipper closure, zippered slash pockets and hemmed bottom. You state that the jacket is made up of approximately 21percent by weight of down and waterfowl feathers of which 55 percent is goose down.

Style 53-103392 is a ladies winter coat. The shell is made of 100% woven polyester fabric and the filling is 55% goose down and 45% waterfowl feathers. The coat features a standup collar, long sleeves with hemmed bottoms, a full frontal opening with a hidden heavy duty zipper closure, vertical zippered pockets and hemmed bottom. You state that the coat is made up of approximately 23 percent by weight of down and waterfowl feathers of which 55 percent is goose down.

The applicable subheading for styles 53-97335 and 53-103392 will be 6202.93.1000, 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 (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles (including sleeveless padded jackets): of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem.

Korea is a member of the World Trade Organization (WTO), the jacket and coat are not currently subject to quota or the requirements of a visa.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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