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 0860554 - NY 0860681 > NY 0860595

Previous Ruling Next Ruling



NY 860595


MAR 08 1991

CLA-2-62:S:N:N3I:357 860595

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3520; 6203.43.3500; 6203.43.4020

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

RE: The tariff classification of a boy's jacket and trousers from China

Dear Ms. Polito:

In your letter dated February 15, 1991, on behalf of Fieldston Clothes, Inc., you requested a classification ruling.

Style number 5150 consists of a boy's jacket and a pair of trousers. The jacket is constructed of a shell composed of contrasting colored fabric inserts of a woven 100% nylon fabric which you state has been treated with a plastics application rendering the garment water resistant. The jacket has a woven 100% nylon lining and a polyfill interlining. The garment features a full front opening with a heavy-duty zipper closure that extends to the top of the collar. There is an overlapping flap with four snaps and a tab with two snaps covering the zipper area. The sleeve cuffs and waistband are elasticized. There are two front slash pockets at the waist.

The trousers are also constructed of a shell composed of contrasting colored fabric inserts of a woven 100% nylon fabric which you state has a plastic application rendering the garment water resistant. The trousers have a lining constructed of knit 65% polyester/35% cotton fabric. The garment features an elasticized waistband and two front pockets below the waist. At the bottom of each leg there is elastic and a zipper opening.

The coatings do not change the surface character of the garments therefore HTS 6210 does not apply.

The garments 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 boy'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 6201.93.3520, which provides for other boy's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem.

If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other boy's water resistant trousers or breeches, of synthetic fibers.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other boy's trousers or breeches, of synthetic fibers.

The jacket falls within textile category designation 634. The pair of trousers falls within textile category designation 647. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories 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: