CLA-2-61:RR:NC:TA:N3:356 F85540
Ms. Betsy Carlo
G & F Enterprices
58 West 40th Street, 12th Floor
New York, NY 10018
RE: The tariff classification of a men’s knit jacket from Korea.
Dear Ms. Carlo:
In your letter dated April 12, 2000, you requested a tariff classification ruling on behalf of Kenneth Cole Men’s Outerwear Division. Your sample will be returned, as requested.
Style 3B 1771 is a men’s jacket. The fabric is described as “faux cow” and is constructed from an outside layer of 100 percent polyester, knit pile fabric that is cemented with a polyurethane resin to pigskin suede which forms the inner surface. The garment is fully lined with 50 percent nylon, 50 percent acetate, woven fabric. Style 3B 1771 features a full front opening with a zipper closure; a self-fabric spread collar; long sleeves with a placket and cuff secured with Velcro-like closures; two chest pockets with flaps and Velcro-like closures; zippered slash pockets below the waist; and a straight, self-fabric bottom band.
The applicable subheading for Style 3B 1771 will be 6101.30.1000, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, other than those of heading 6103: of man-made fibers: containing 25 percent or more by weight of leather. The duty rate will be 5.8 percent ad valorem.
Style 3B 1771 falls within textile category designation 634. Based upon international textile trade agreements, products of Korea are subject to a visa requirement and quota restraints.
The designated textile and apparel categories and their quota and visa status are the results 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 this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division