CLA-2-62:S:N:N3I:357 871862
Mr. J.F. Fritz
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009
RE: The tariff classification of men's textile and leather coats
from Korea
Dear Mr. Fritz:
In your letter dated February 24, 1992, on behalf of Firenze
Designs Inc., you requested a classification ruling.
The samples submitted, style numbers 096, 097 and 098 are
three men's textile and leather coats. The coats are constructed
of a woven 70% wool/30% acrylic fabric, leather portions and a
woven 100% cotton fabric. The garments' linings are composed of
a quilted 100% acetate satin fabric. A breakdown of the weight,
value and surface area has been submitted for each garment.
Style 096 is upper thigh in length and has a full front
opening with a heavy-duty zipper closure. An overlapping flap
secured by two snaps and three plastic toggles covers the zipper
area. The garment has two front pockets with snap closures below
the waist, a snap closure on each sleeve cuff and a zippered
inner pocket. The leather portion of the coat consists of the
front yoke, the lower body and the lower part of the sleeves.
The cotton fabric located on the front and back consists of a
strip in the center of the coat, a strip on the center of each
sleeve and the back yoke. The blanket-style wool blend fabric is
located above and below the cotton strip on the front and back of
the garment and above and below the cotton strip on each sleeve.
Style 097 is mid-thigh in length and has a full front
opening secured by three buttons. There are two adjustable snap
tabs on each side of the waist, two slanted front pockets located
below the waist and a zippered inner pocket. The outer portion
of the collar is composed of synthetic sherpa. The leather
portion of the garment consists of the back yoke and the majority
of the front. The cotton fabric is the back center portion of
the garment. The blanket-style wool blend fabric consists of the
lower front and back, the sleeves and the inner portion of the
collar.
Style 098 is just above the knee in length. The garment has
a full front opening with a heavy-duty double pull zipper
closure. There is an overlapping flap secured by three plastic
toggles covering the zipper area. The garment has two front
pockets secured by flaps with snap closures below the waist, an
inner drawstring at the waist and a zippered inner pocket. A
detachable hood with a fur ruff is held to the garment by a
zipper. The leather portion of the coat consists of the upper
chest and shoulders, the back yoke, the lower sleeves and a strip
on the front and back separating the blanket-style wool fabric
from the cotton fabric. The cotton fabric portion of the coat is
the lower front and back and the inner portion of the hood. The
blanket-style wool blend fabric is located on the outer hood, on
the front and back and on the upper sleeve.
Although in each case the leather is a substantial part of
the value and surface area, the leather does not impart the
essential character. Therefore, the garments are classifiable
under the headings for textile apparel.
The samples are being returned to you as you have requested.
The applicable subheading for the coats will be
6201.11.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other men's overcoats, carcoats,
capes, cloaks and similar coats, of wool or fine animal hair.
The duty rate will be 52.9 cents/kg + 21 percent ad valorem.
The coats fall in textile category designation 434. 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 may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available,
we suggest that you check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport