CLA-2-61:PD:A:TC:I:I04 D80120
Scott D. Noe, Sr. Tech. Services Specialist
Tower Group International, Inc.
821 Second Avenue, #1400
Seattle, Washington 98104
RE: The tariff classification of women's garments from Korea
Dear Mr. Noe:
In your letter dated July 8, 1998, you requested a tariff
classification ruling.
The submitted samples are women's garments which you state
will be manufactured from knitted fabric composed of either
100 percent rayon or knitted fabric composed of 65 percent rayon,
25 percent acrylic, and 10 percent polyester.
Style number 1 is a woman's unlined coat that extends below
the knee. The garment features a V-neckline and a full frontal
opening secured by a hook and eye closure. The coat has shoulder
pads; long sleeves with rib knit cuffs; two front pockets located
below the waist; and 18-inch side vents. The coat also features
a straight bottom.
Style number 2 is a woman's hip-length cardigan-styled
garment. The garment features a full frontal opening secured by
five button closures. The cardigan-styled garment has shoulder
pads; long sleeves with rib knit cuffs; two front pockets located
below the waist; and a straight bottom.
Style number 6 is a woman's sleeveless pullover garment that
extends to slightly below the waist. The pullover garment has a
mock turtleneck collar and a straight bottom.
Style number 4 is a woman's unlined suit-type jacket that
extends to the hip. The garment features a full frontal opening
secured by two button closures. The jacket has a notched collar;
lapels; long sleeves; shoulder pads; a straight bottom; and two
front pockets located below the waist. The back of the garment
features two panels sewn together lengthwise.
The submitted samples will be returned under separate cover.
The applicable subheading for the coat will be 6102.30.2010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's or girls' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets), windbreakers, and
similar articles, knitted or crocheted, other than those of
heading 6104: of man-made fibers...other...other. The rate of
duty will be 29.3 percent ad valorem.
The applicable subheading for the cardigan-styled garment
and the pullover garment will be 6110.30.3055, Harmonized Tariff
Schedule of the United States (HTS), which provides for sweaters,
pullovers, sweatshirts, waistcoats (vests), and similar articles,
knitted or crocheted: of man-made fibers: other, other, other:
women's or girls'. The rate of duty will be 33.3 percent
ad valorem.
The applicable subheading for the suit-type jacket will be
6104.39.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls suit-type jackets and
blazers: of other textile materials: of artificial fibers. The
rate of duty will be 27.6 percent ad valorem.
The coat and the suit-type jacket fall within textile
category designation 635. The pullover and the cardigan-styled
garment fall within textile category designation 639. 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 may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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 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.
Sincerely,
Jayson P. Ahern
Port Director,
Miami Service Port