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 C82795 - NY C82854 > NY C82797

Previous Ruling Next Ruling
NY C82797




January 12, 1998

CLA-2-62:RR:NC:WA:357 C82797

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6201.93.2020; 6210.40.5050

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of two men's padded sleeveless jackets and a man's jacket from Sri Lanka, India, Taiwan or Korea

Dear Mr. Ralston:

In your letter dated December 15, 1997, on behalf of Redstone Apparel Group, Inc., of Montreal, Quebec, Canada, you requested a classification ruling.

Three samples were submitted as follows: Style numbers 431P and 431N are two men's reversible padded sleeveless jackets. Style number 431P is constructed of a woven 100% polyester fabric on one side which you state is coated. The other side of the garment is constructed of a knit 100% polyester fleece fabric. Style number 431N is constructed of a woven 100% nylon fabric on one side which is visibly coated. The other side of the garment is constructed of a knit 100% polyester fleece fabric.

The coating on style number 431P is not visibly as that term is defined in the tariff, therefore HTS 6210 does not apply.

Both style numbers 431P and 431N are hip-length and have a stand-up collar and an elasticized waistband. Style number 431N has a full front zipper opening secured by a reversible zipper pull closure. Style 431P has the identical full front zipper opening as style 431N but the zipper pull is not reversible. The woven fabric side of each garment features two zippered front pockets located at the waist and free-hanging front and back yokes secured by "VELCRO"-type fasteners covering mesh linings. The knit side of each garment features two side seam pockets at the waist.

Style number 500 is a man's hip-length jacket constructed from a 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The garment is fully lined with a woven 100% nylon fabric which you state is coated.

The jacket has a ribbed-knit baseball neckline, a full front zippered opening, long sleeves with ribbed-knit cuffs and a ribbed-knit waistband. There are two zippered pockets at the waist.

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

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. For style numbers 431P and 431N neither the woven fabric side nor the knit fabric side provides the essential character. Therefore, classification will be as woven based on the above.

The applicable subheading for style number 431P will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' padded sleeveless jackets, of man-made fibers. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for style number 431N will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: of man-made fibers: other, other. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for style number 500 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers. The duty rate will be 29.3 percent ad valorem.

Style numbers 431P and 431N fall within textile category designation 659. Style number 500 falls within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka, India, Taiwan or Korea 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. 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.

We note that style numbers 431P and 431N are marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accord with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission for which U.S. Customs does not issue rulings.

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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: