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NY I85357

September 3, 2002

CLA-2-62:RR:NC:TA:357 I85357


TARIFF NO.: 6202.12.2010

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

RE: The tariff classification of a women’s coat from Korea

Dear Mr. Makalou:

In your letter dated August 14, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 53-83718 (missy) and 46-85227 (petite), is approximately thirty-eight inches in length and is made from a 72% cotton/28% polyester woven shell fabric. It has a full front opening secured by five button closures, a pointed collar, slant button-through pockets at the waist, a button-off hood with an elasticized drawstring, tabs at the sleeve ends and a back vent. In addition to a woven lining the garment has a removable liner made from a 90% acetate/10% wool fabric.

The applicable subheading for the raincoat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton: raincoats. The duty rate will be 9 percent ad valorem.

This raincoat falls within textile category designation 335. 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 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 646-733-3047.


Robert B. Swierupski

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