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 > 1998 NY Rulings > NY 855623 - NY 855982 > NY 855841

Previous Ruling Next Ruling
NY 855841




CLA-2-62:S:N:N3I:357 855841

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.12.2010; 6203.42.4015; 6201.92.2050

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification a man's raincoat and stuff sack, a man's pair of pants and stuff sack, and a man's jacket and stuff sack from China and Malaysia.

Dear Mr. Maloney:

In your letter dated August 30, 1990, on behalf of your clients Odyssey U.S.A., Inc., and Odyssey International Ltd., you requested a tariff classification ruling.

The samples were submitted as follows: Style number CPR-OILEM is a man's unlined raincoat constructed of a woven 100% cotton fabric. The raincoat has full front opening with a five button closure and an overlapping flap covering the opening. There is a self-fabric buttoned tab at the bottom of the front opening and on each sleeve cuff, a self-fabric detachable belt, and two front buttoned pockets located below the waist. On the back of the garment there is a free hanging yoke. Imported with the raincoat is a rectangular shaped stuff sack measuring approximately 10 1/2 inches long, 12 inches wide with a 2 1/2 inch gusset. The stuff sack has a zipper opening and a self-fabric carry strap. The zipper opening extends across the top of the sack and down the length of one side. The sack is composed of the same fabric as the raincoat and is of a kind normally sold with its contents.

Style number 6264 is a man's pair of unlined windrunner pants constructed of a woven 100% cotton fabric. The pants has an elasticized waistband with a drawstring tightening, two side seam pockets, and one rear pocket with a snap flap. At the ankle cuffs there is a 7 1/2 inch zipper opening. Imported with the pants is a rectangular shaped stuff sack measuring approximately 8 inches long, 10 inches wide with a 1 1/4 inch gusset. The sack has a zipper opening and a self-fabric carry strap. The zipper opening extends across the top of the sack and down the length of one side. The sack is composed of the same fabric as the windrunner pants and is of a kind normally sold with its contents.

Style 6263 is a man's unlined windrunner jacket composed of a woven 100% cotton fabric. The windbreaker-type pullover jacket has a partial zipper opening at the neck, an attached hood with a drawstring and ribbed knit fabric cuffs and waistband. There are two front pockets at the waist secured by a flap with a "VELCRO"-type fastener and two chest pockets covered by an overlay strip of fabric with "VELCRO"-type fasteners. Imported with the jacket is a rectangular shaped stuff sack measuring approximately 8 inches long, 10 inches wide with a 1 1/4 inch gusset. The stuff sack has a zipper opening and a self-fabric carry strap. The zipper opening extends across the top of the sack and down the length of one side. The sack is composed of the same fabric as the jacket and is of a kind normally sold with its contents.

The Customs Service has determined that "stuff sack" carry bags of the type mentioned above imported and sold with a garment are composite goods as that term is defined in the HTS. The classifi- cation is based on which portion provides the essential character. In this case it is the garments.

The applicable subheading for raincoat and stuff sack will be 62101.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's raincoats, of cotton. The rate of duty will be 10 percent ad valorem.

The applicable subheading for a pair of pants and stuff sack will be 6203.42.4015, HTS, which provides for other men's trousers, of cotton, other. The rate of duty will be 17.7 percent ad valorem.

The applicable subheading for the jacket and stuff sack will be 6201.92.2050, HTS, which provides for other men's anoraks, windbreakers and similar articles, of cotton. The rate of duty will be 10 percent ad valorem.

The raicoat falls within textile category designation 334. The pair of pants fall within textile category designation 347. Based upon international textile trade agreements, products of are China and Malaysia 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: