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 > 1991 NY Rulings > NY 0851462 - NY 0851552 > NY 0851499

Previous Ruling Next Ruling


NY 851499


MAY 08 1990

CLA-2-62:S:N:N3I:357 851499

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6202.93.4500; 6202.93.5010

Ms. Margaret R. Polito
Coudert Brothers
200 Park Avenue
New York, N.Y. 10166

RE: The tariff classification of a woman's reversible jacket from Taiwan.

Dear Ms. Polito:

In your letter dated April 16, 1990, on behalf of Fieldston Clothes, Inc., you requested a tariff classification ruling.

The sample submitted, style number 9034, is a woman's hip- length reversible jacket. One side of the jacket is constructed of a 100% knit polar fleece fabric. The other side is constructed of a woven 100% nylon fabric. Although the nylon fabric used to construct the sample jacket is not coated with a plastic or rubber application, you state that Fieldston intends to have such a coating applied to the back of the fabric that will be used in the overseas production of the jacket. You have also submitted sample swatches of the fabric treated with a plastic application which will be used to produce the imported garments.

The coating on the sample swatches is not separately visible, therefore HTS 6210 does not apply.

The jacket has a full front opening with a heavy-duty zipper closure, snap sleeve cuffs and an elasticized waistband. The woven nylon side of the garment features contrasting colored fabric inserts, two zippered front pockets at the waist, and a drawcord with plastic cord stoppers on the collar. On the knit fleece side of the jacket there are two slash pockets at the waist and a large fabric label sewn directly below the nape of the neck. The label states "South of the Border". The collar on the knit side is composed of polar fleece on the outer portion and woven nylon the inner portion. There is a loop sewn into the collar so that the jacket may be hung on a hook. The sample is being returned to you as you have requested.

When imported with a plastic coating applied to the nylon fabric side of the jacket, if the garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem.

When imported with a plastic coating applied to the nylon fabric side of the jacket, if the garment does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010 which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are presently subject to quota restraints and a visa requirement.

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 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: