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 0852092 - NY 0852201 > NY 0852191

Previous Ruling Next Ruling


NY 852191


JUN 01 1990

CLA-2-62:S:N:N3I:357 852191

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of two women's reversible jackets from Taiwan and Korea.

Dear Ms. Shira:

In your letter dated May 1, 1990, on behalf of your client, Foreign Resources Corp., you requested a tariff classification ruling.
The samples submitted, style numbers 37054/87016 and 37029, are two women's hip-length reversible jackets. One side of each jacket is constructed of a knit 100% polyester polar fleece fabric. The other side of each jacket is constructed of contrasting colored fabric inserts composed of a woven 100% nylon taslan fabric which you state is coated with polyurethane rendering the garments water resistant.

The coating on each jacket is not separately visible, therefore HTS 6210 does not apply.

Style 37054/87016 is a pullover jacket. The jacket has a partial zipper opening at the neck. The bottom of the garment features a right seam zipper opening and an elasticized waistband. The sleeve cuffs have a "VELCRO"-type fastener. On the woven nylon side of the jacket there is an overlapping flap with snaps covering the zipper opening at the neck, and two slash pockets at the waist. There is an attached hood. The hood can be rolled-up and secured to the jacket's collar by a self- fabric tab with a "VELCRO"-type fastener.

Style 37029 has a full front opening with a heavy-duty zipper closure, two front slash pockets and elasticized sleeve cuffs and waistband. On the woven nylon side of the jacket there is an overlapping flap secured by four snaps covering the zipper area. The attached hood can be rolled-up and secured to the jacket's collar by a self-fabric tab with a "VELCRO"-type fastener.
The samples are being returned to you as you have requested.

If the jackets pass 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 garments 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.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments 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 jackets fall within textile category designation 635. Based upon international textile trade agreements, products of Taiwan and Korea 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: