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 > 1997 NY Rulings > NY B84771 - NY B84864 > NY B84827

Previous Ruling Next Ruling
NY B84827




May 28, 1997

CLA-2-62:RR:NC:WA:357 B84827

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Paul M. Lichstein
Beijing Trade eXchange, Inc.
701 E Street SE
Washington, D.C. 20003

RE: The tariff classification of a men's outerwear jacket assembled in China

Dear Mr. Lichstein:

In your letter dated April 28, 1997, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The submitted sample, style 961228, has a woven nylon outershell coated with a plastics material for water resistance, a woven lining and a nonwoven insulation quilted to the lining. It has a full front opening secured by a zipper closure, a tunneled drawstring at the waist, two flapped pockets at the waist, slant pockets in the chest, an imitation fur collar, a zip-off hood with drawstring, concealed rib-knit storm cuffs on each sleeve and side vents with snaps. The overall length of the jacket is approximately thirty-three inches.

The shell, lining and insulation are formed in the United States and cut into components before being shipped to China for assembly. The drawcord is of United Staes origin and is merely cut to length in China. Components of Chinese origin include the zipper, thread and snaps. You did not indicate the origin of the rib knit cuff material.

For administrative reasons, the Customs Service does not ordinarily test pre-production garments for water resistance.

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 7.4 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

This jacket falls within textile category designation 634. Based upon international textile trade agreements products of China are subject to quota 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. 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.

Subheading 9802.00.80, HTS, provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.

The shell, lining and insulation, which are cut to shape in the United States, and the drawcord, which is merely cut to length in China, as products of the United States and meeting the above requirements, may be eligible for a duty allowance under HTS heading 9802 upon their return. An article entered under this tariff provision is subject to duty upon the full value of the assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textiles and Apparel Branch

Previous Ruling Next Ruling

See also: