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NY 859775


FEB 11 1991

CLA-2-62:S:N:N3I:357 859775

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510; 6203.43.1500; 6203.43.2005

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of a man's jacket and a man's pair of bib and brace overalls from Canada

Dear Mr. LeClair:

In your letter dated January 16, 1991, on behalf of Montreal Sportswear Ltee., you requested a tariff classification ruling.

The two samples submitted are a man's upper thigh-length jacket and a man's pair of bib and brace overalls. Both garments are constructed of a woven 100% nylon fabric shell which you state is coated with polyurethane. Each garment has a woven 100% nylon fabric lining quilted to a 100% polyester fibre-fill inner lining.

The coating on the jacket and on the bib and brace overalls does not change the surface character of the garments, therefore HTS 6210 does not apply.

The jacket features a full front opening secured by a heavy- duty double pull zipper that extends to the top of the collar. The double pull zipper allows the jacket to be opened from the top or the bottom. The garment's collar and sleeve cuffs are composed of a ribbed-knit fabric. There are two front pockets below the waist secured by flaps with snap closures. A detachable belt with a metal buckle is held to the jacket by belt loops. Contrasting colored fabric inserts are located on the top portion of the front panels.

The overalls feature a front bib that provides substantial coverage of the chest. There are two elasticized suspenders with adjustable metal buckles attached to the front and back bib. The garment has a front zipper opening and two full side seam zipper openings. The side seam zipper openings feature double pull zippers that extend from the waist to the ankle cuffs and allow the garment to be opened from the top or the bottom. At the bottom of the ankle cuffs there are elastic foot straps. The back waist is elasticized.

The samples are being returned to you as you have requested.

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 duty rate 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 duty rate will be 29.5 percent ad valorem.

If the bib and brace overalls pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.1500, which provides for men's, other, bib and brace overalls, of synthetic fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If the bib and brace overalls do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.2005, which provides for men's bib and brace overalls, of synthetic fibers, other, insulated for cold weather protection. The duty rate will be 17 percent ad valorem.

Goods classifiable under subheading 6201.93.3000, HTS, which have originated in the territory of Canada, will be entitled to a 5.3 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 20.6 percent rate of duty under the United States-Canada Free Trade Agreementf(FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6203.43.1500, HTS, which have originated in the territory of Canada, will be entitled to a 5.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6203.43.2005, HTS, which have originated in the territory of Canada will be entitled to a 11.9 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

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