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NY 855117


AUGUST 23 1990

CLA-2-62:S:N:N3I:357 855117

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, ND 58271

RE: The tariff classification of a man's jacket from Canada.

Dear Mr. Jerome:

In your letter dated July 26, 1990, received in this office August 6, 1990, on behalf of your client Century 21 Apparels Ltd. you requested a tariff classification ruling.

The sample submitted, style number 385420, is a man's jacket. The shell of the jacket is constructed of a woven 65% polyester/35% cotton fabric. The lining of the jacket is composed of a woven 100% nylon fabric which you state is coated with acrylic resin rendering the garment water resistant. There is a non-woven 100% polyester interlining.

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

The jacket has a full front opening with a heavy-duty zipper closure. There is contrasting colored fabric inserts featured on the front yoke and as piping surrounding the body of the jacket and on the two zippered front pockets. The sleeve cuffs and waistband are composed of a ribbed knit fabric.

If the jacket 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 6201.93.3000, which provides for other men'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 jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3510, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

Goods classifiable under subheading 6201.93.3000, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6201.93.3510, HTS, which have originated in the territory of Canada, will be entitled to a 23.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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
New York Seaport

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