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NY K80103




November 20, 2003
CLA-2-62:RR:NC:WA:357 K80103

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.12.2050

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

RE: The tariff classification of three woman’s coats from Korea

Dear Mr. Makalou:

In your letter dated October 21, 2003, you requested a classification ruling.

Three samples were submitted as follows: Style number 53-105048 is a woman’s coat that extends to the knee area and measures approximately 41-inches from the center portion of the rear neckline to the bottom hem. The coat is constructed of a shell composed of a woven 100% cotton fabric and is lined with a woven man-made fiber fabric. This coat will also be imported under style number 46-108160 in petite sizes.

The coat has a fold-down pointed collar and a full front opening secured by a right-over-left, seven-snap closure. The coat has shoulder pads, is slightly fitted at the waist, and features a self-fabric tie belt at the waist that is secured to the garment by five belt loops. The coat has long hemmed sleeves, two front in-seam pockets below the waist and a straight cut hemmed bottom.

Style number 53-107425 is a woman’s coat that extends to above the knee in length and measures approximately 36-inches from the center portion of the rear neckline to the bottom hem. The garment will also be imported under style number 46-107475 in petite sizes. The coat is constructed of a shell composed of a woven 100% cotton twill fabric and is unlined. The coat is slightly fitted at the waist and has a fold-down pointed collar and a full front opening that is secured by a right-over-left, five-button hidden placket closure. The coat features long hemmed sleeves, two front pockets with flap closures and two front pockets with zipper closures below the waist, and a straight cut hemmed bottom.

Style number 53-105049 is a woman’s coat that extends to above the knee in length and measures approximately 34-inches from the center portion of the rear neckline to the bottom hem. The coat is constructed of a shell composed of a woven 100% cotton fabric and is lined with a woven man-made fiber fabric. The coat is slightly fitted at the waist, has a notched-lapel style collar, and a full front opening secured by a right-over-left, four-button hidden placket closure. The coat features shoulder pads, long hemmed sleeves, two hand warmer pockets above the waist, two double entry front pockets below the waist, a simulated partial rear belt and a straight cut hemmed bottom with a rear vent.

The samples are being returned to you as you have requested.

The applicable subheading for each coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9 percent ad valorem.

Each coat falls within textile category designation 335. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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