CLA-2-62:RR:NC:WA:357 C86453

Ms. Laura Boyce

The Donna Karan Company

600 Gotham Pkwy

Carlstadt, N.J. 07072

RE: The tariff classification of a woman's flocked jacket from Korea

Dear Ms. Boyce:

In your letter dated April 6, 1998, you requested a classification ruling.

The sample submitted, style number P385009NA, is a woman's hip-length jacket. The jacket has a shell constructed of a knit 100% polyester fabric which is bonded to a polyurethane foam backing. A 100% nylon flock material applied over the polyurethane foam backing forms the inner surface.

The jacket features an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. The garment has long sleeves with zipper openings on the sleeve cuffs, a zippered left chest pocket and two zippered front pockets at the waist.

The sample is being returned to you as you have requested.

The applicable subheading for the jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: women's or girl's. The duty rate will be 7.4 percent ad valorem.

The jacket falls within textile category designation 635. 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. 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-

5851.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division