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 > 1999 NY Rulings > NY D84421 - NY D84591 > NY D84421

Previous Ruling Next Ruling


December 2, 1998

CLA-2-62:NEW:TCB1:I24 D84421

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000, 6201.93.3511, 6201.93.3521

Mr. Michael Madden
Global Transportation Services, Inc.
895 Blue Gentian Road
Eagan, MN 55121

RE: The tariff classification of men’s and boys’ woven jackets from Korea.

Dear Mr. Madden:

In your letter dated November 3, 1998, on behalf of your client, Gordon and Ferguson of Delaware Inc., you requested a tariff classification ruling.

The samples submitted, boys’ style number 1T100B and men’s style number 1C1021, are woven outerwear garments. Style 1T100B (boys’) is a 100 percent nylon polyfilled jacket with zip-off sleeves. The garment features a full frontal heavy duty zippered opening, rib knit collar and cuffs, upper patch pockets with velcro closures, lower welt pockets, and a hide away hood. The garment has been treated for water resistance.

Style 1C1021 (men’s) is a 65 percent polyester/35 percent cotton parka with a zip-out 100 percent cotton inner vest. The inner vest cannot be worn alone as a separate garment. The garment features a full frontal heavy duty zippered opening, a corduroy collar with detachable hood, snap down angled chest pockets and lower double entry pockets. The sleeves have adjustable velcro tabs and inside knit cuffs. There is an inner drawcord through the waist. The garment has been treated with acrylic for water resistance. Both the vest and the outer shell are insulated with 3M Thinsulate. The samples are being returned as requested.

If the jackets pass 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 garments will be 6201.93.3000, which provides for other anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading will be 6201.93.3521 for the boys’ garment and 6201.93.3511 for the men’s garment, these provide for other anoraks, windbreakers and similar articles, of man-made fibers. The rate of duty will be 28.8 percent ad valorem.

The garments fall within textile category designation 634. As products of Korea this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements.

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,

Kathleen M. Haage
Area Director

Previous Ruling Next Ruling

See also: