United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085094 - HQ 0085183 > HQ 0085107

Previous Ruling Next Ruling


HQ 085107


October 4, 1989

CLA-2 CO:R:C:G 085107 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2060

Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, New York 10022-1106

RE: Classification of Boy's outerwear jacket

Dear Ms. Weinberg:

This ruling is in response to your inquiry of June 13, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain boys' jackets from China and Macau.

FACTS:

The sample submitted, style no. 5J155, is a boys' padded, woven, outerwear jacket. The fabric of the outer shell is composed of 60 percent cotton, 40 percent polyester. The collar and piping are 85 percent cotton, 15 percent polyester, corduroy. The body lining is 100 percent acrylic. The sleeve lining and fill are 100 percent polyester. The jacket has a detachable hood with a drawstring closure, a full front zipper opening, a textile flap with snaps covering the zipper, expandable pockets at the waist front, and a concealed drawstring closure at the inside waist. There is corduroy piping at the front and rear yokes and sleeves. Style no. 5J155 will be imported in boys' sizes 2 to 4. Style no. 5J255 will be imported in boys' sizes 4 to 7. Style 5J455 will be imported in boys' sizes 8 to 20.

ISSUE:

Whether the subject boys' jackets are classifiable in Heading 6201, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Intepretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms
of the headings and subheadings of the tariff and any relevant section or chapter notes.

Although the acrylic lining in the body of the garment adds a desirable feature to the garment (i.e. keeping the wearer warm), it is the outer shell which plays the pivotal role in the utilization of the garment: it creates the garment. Subheading 6201.92.2060, HTSUSA, provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of 6203, of cotton, other, other, other, other, boys'.

HOLDING:

The subject boys' padded, woven jacket is classifiable in subheading 6201.92.2060, HTSUSA, which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of 6203, of cotton, other, other, other, other, boys'. The rate of duty is 10 percent ad valorem and the textile category is 334.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: