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 D89989 - NY E80033 > NY E80002

Previous Ruling Next Ruling


April 27, 1999

CLA-2-62:RR:NC:WA:357 E80002

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521; 6202.93.4500; 6202.93.5011

Ms. Dana N. Mobley
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of a man’s reversible jacket, a woman’s reversible jacket and two boy’s reversible jackets from Hong Kong, the Philippines and Korea

Dear Ms. Mobley:

In your letter dated March 26, 1999, you requested a classification ruling.

Four samples were submitted as follows: Lot number 4810 is a man’s hip-length reversible jacket. The jacket is constructed on one side of a shell composed of a knit 100% polyester fleece fabric. The other side is constructed of a shell composed of a woven 100% nylon fabric which has an acrylic coating. The jacket will also be imported under lot number 9810 in tall sizes.

The jacket has a pointed collar and a full front opening secured by a reversible zipper pull closure that extends to the top of the garment’s collar. The garment has elasticized sleeve cuffs and a drawcord tightening through the bottom hem. There are two zippered front pockets on the knit fabric side of the garment and two zippered front pockets on the woven fabric side.

Lot number 1305 is a woman’s hip-length reversible jacket. The jacket is constructed on one side of a shell composed of a knit 100% polyester fleece fabric. The other side is constructed of a shell composed of a woven 100% nylon fabric which has an acrylic coating. The jacket has a pointed collar and a full front opening secured by a reversible zipper pull closure that extends to the top of the garment’s collar. The garment has elasticized sleeve cuffs and a drawcord tightening through the bottom hem. There are two zippered front pockets on the knit fabric side of the garment and two zippered front pockets on the woven fabric side.

Lot number 414-0250B is a boy’s reversible hip-length pullover jacket that will be imported in sizes 4 to 7. The identical jacket will also be imported under lot number 424-0433B in boy’s sizes 8 to 20. The jacket is constructed on one side of a shell composed of a knit 100% polyester fleece fabric. The other side of the garment is constructed of a shell composed of a woven 100% nylon fabric which has an acrylic coating. The jacket has a partial opening at the neck which is secured by a reversible zipper pull closure. The sleeve cuffs are elasticized. There are two zippered front pockets at the waist on the knit fabric side of the garment and a handwarmer pocket on the woven fabric side.

Lot number 414-0250A is a boy’s reversible hip-length jacket that will be imported in sizes 4 to 7. The identical jacket will also be imported under lot number 424-0433A in boy’s sizes 8 to 20. The jacket is constructed on one side of a shell composed of a knit 100% polyester fleece fabric. The other side of the garment is constructed of a shell composed of a woven 100% nylon fabric which has an acrylic coating. The jacket has a pointed collar and a full front opening secured by a reversible zipper pull closure which extends to the top of the garment’s collar. The garment has elasticized sleeve cuffs and a drawcord tightening through the bottom hem. There are two zippered front pockets at the waist on the knit fabric side of the garment and two zippered front pockets at the waist on the woven fabric side. 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 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. In the case of each jacket neither the knit polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification for each jacket will be as woven 100% nylon based on the above.

If lot numbers 4810, 9810, 414-0250A, 424-0433A, 414-0250B and 424-0433B 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 men's and boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If lot numbers 4810 and 9810 do not pass the water resistance test, then the applicable HTS subheading for the garments 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.

If lot numbers 414-0250A, 424-0433A, 414-0250B and 424-0433B do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.6 percent ad valorem.

If lot number 1305 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 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If lot number 1305 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.6 percent ad valorem.

We note that each jacket is not 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 accordance 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.

Lot numbers 4810, 9810, 414-0250A, 424-0433A, 414-0250B and 424-0433B fall within textile category designation 634. Lot number 1305 falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong, the Philippines and 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.

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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: