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NY F89154

July 26, 2000

CLA-2-62:RR:NC:WA:357 F89154


TARIFF NO.: 6201.13.4030

Ms. Daisy Kim
G & F Enterprises
58 West 40th Street, 12th floor
New York, N.Y. 10018

RE: The tariff classification of a man's coat from Korea

Dear Ms. Kim:

In your letter dated June 30, 2000, on behalf of Kenneth Cole Men's outerwear division, you requested a classification ruling.

The sample submitted, style number 3B4821, is a man's lower thigh-length coat. The coat is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 100% polyester fabric on the inner surface with a polyurethane resin in between. The coat is lined in the upper body with a woven 65% polyester/35% rayon fabric and in the sleeves with a woven 100% polyester fabric which is quilted to a nonwoven batting fill. The garment also has a sleeveless zip-out liner. The liner is composed on one side of a woven 65% polyester/35% rayon on the upper portion and of a woven 100% polyester fabric on the lower portion and is quilted to a nonwoven batting fill. The other side of the liner is composed of a woven 100% polyester fabric. The liner is not of the type that is worn separately.

The coat has a pointed collar and a full front opening that is secured by four left-over-right large buttons that feature the "Kenneth Cole Reaction" logo. The garment has long hemmed sleeves, two front pockets with flap closures below the waist, two inner pockets and two side seam vents with a straight cut hemmed bottom. The garment has a small opening under each armhole for ventilation.

The sample is being returned to you as you have requested.

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. The duty rate will be 28.4 percent ad valorem.

The coat falls within textile category designation 634. 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 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 also 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 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 212-637-7076.


Robert B. Swierupski

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