CLA-2-62:RR:NC:WA:357
Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229
RE: The tariff classification of a women’s coat from Korea. Correction to Ruling Number N007572
Dear Ms. Boullet:
This replaces Ruling Number N007572, dated March 27, 2007, which contained a clerical error. The tariff description, rate of duty and quota category are correct as indicated in the ruling; however, the 10-digit HTS number was inadvertently shown as 6210.30.3000. A complete corrected ruling follows.
In your letter dated February 23, 2007, on behalf of Pacific Trail, a wholly owned subsidiary of Columbia Sportswear, you requested a classification ruling.
The sample submitted, style number DL3003, is a woman’s coat with a shell composed of a woven 100% polyester faille fabric that has a visible polyurethane coating on the inner surface. The coat is lined with a woven 100% polyester satin fabric.
The coat extends to above the knee area in length, has a full front opening secured by a right-over-left, five-button hidden placket closure, a fold down collar and long hemmed sleeves with a self-fabric belt tab at the wrist area that is secured by a one-button closure. The garment is slightly fitted and has a self-fabric tie belt at the waist area that is held to the garment by belt loops, two front pockets below the waist and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: other. The duty rate will be 7.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division