United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L83482 - NY L83530 > NY L83502

Previous Ruling Next Ruling
NY L83502

April 13, 2005

CLA-2-62:RR:NC:N3:357 L83502


TARIFF NO.: 6202.11.0010

Mr. Ken Park
Trans Freight Services Inc.
440 Route 17 North
Hasbrouck Heights, NJ 07604

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

Dear Mr. Park:

In your letter dated March 10, 2005, on behalf of Hojean America, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style PPK 0922, is a women’s coat with a shell made from a woven 80% wool/20% nylon fabric. It is lined with a twill weave fabric, which, according to a test report you submitted, is made of polyester with a polyurethane treatment. The coat has a full front opening secured by a four-button, right-over-left double breasted closure, a pointed collar, a notched lapel, a simulated belt on the back and slant pockets at the waist. It is approximately mid-thigh in length.

In your letter you suggested several possible classifications for this garment, including the coated provisions in HTS heading 6210 and the water resistant provisions.

In Treasury Decision 91-78 it was held that in most cases garments will be classified in HTS heading 6210 only when the coating is on the outershell, which is not the case here. Notwithstanding that, even if we were to consider the lining, the coating is not visible, which is required for plastic coatings in heading 6210.

Water resistant classification applies to a class of women’s outerwear jackets provided for in subheading 6202.92 and 6202.93, which provide for jackets of cotton and man-made fibers, respectively. Inasmuch as this pea coat is not similar to the garments described in these subheadings (anoraks and similar articles), and it is in chief weight of wool, it is not eligible for water resistant classification.

The applicable subheading for the style PPK 0922 coat will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The duty rate will be 41 cents per kilo plus 16.3 percent ad valorem.

This coat falls within textile category designation 435. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: