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 D86623 - NY D86685 > NY D86641

Previous Ruling Next Ruling


January 20, 1999

CLA-2-62:RR:NC:WA:357 D86641

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Donna Gurd
The Hipage Company, Inc.
1803 Associates Lane
Charlotte, N.C. 28217

RE: The tariff classification of two men’s jackets from Taiwan

Dear Ms. Gurd:

In your letter dated January 4, 1999, on behalf of Whispering Pines Sportswear, Inc., you requested a classification ruling.

Two samples were received as follows: Item number JC-1, is a man’s hip-length jacket constructed of an outershell composed of a woven 100% nylon fabric which has a 600mm acrylic coating for water resistance. The garment is lined with a knit 100% polyester fleece fabric in the body and on the outer portion of the collar. The garment is lined in the sleeves with a woven 100% nylon fabric which is quilted to a non woven polyester fill.

The jacket has a pointed collar and a full front opening which is secured by a zipper closure that extends to the top of the garment’s collar. There are two zippered front pockets at the waist. The sleeve cuffs and waistband are composed of a ribbed-knit 100% acrylic fabric.

Item number JC-2 is a man’s hip-length jacket constructed of an outershell composed of a woven 100% polyester fabric which has a 600mm acrylic coating for water resistance. The garment is lined with a woven 100% nylon fabric. The jacket has a full front opening secured by a zipper closure that extends to the top of the garment’s collar. There is an overlapping flap with three snap closures and a tab at the neck with two snap closures that covers the zipper area. The garment has two zippered front pockets at the waist, two strips of overlay fabric above the pockets, adjustable snap closures on the sleeve cuffs, an elasticized waistband, grommets at the armholes which can be used for ventilation and expandable pleats on each side of the back panel which follow the curve of the armhole. The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The samples are being returned to you.

If each 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 each 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 each jacket does not pass the water resistance test, then the applicable HTS subheading for each 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 28.6 percent ad valorem.

Each jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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.

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: