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 > 2000 NY Rulings > NY E89119 - NY E89353 > NY E89308

Previous Ruling Next Ruling
NY E89308




November 23, 1999

CLA-2-62:LA:S:T:1:2:G04 E89308

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5021; 6102.30.2020

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

RE: The tariff classification of a girl’s “three in one” jacket from Bangladesh or China

Dear Mr. Madden:

In your letter dated October 28, 1999, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a tariff classification ruling.

The submitted sample, style 1T962BPC, consists of a girl’s outer jacket made from 100% nylon woven fabric, that you state in your letter is coated for water-resistant, and an inner jacket made from 100% polyester knit fleece fabric. Both extend to hip length. The woven outer jacket is lined and has a full-front opening with a zipper closure covered by a storm flap with six snap closures, a stand-up collar with a permanently attached hood that can be rolled up and secured within the garment’s collar by a zipper closure, elasticized cuffs with Velcro-type tab closures, slant pockets at the waist, and a hemmed bottom. The inner jacket has a full-front opening with a zipper closure, a stand-up collar, elasticized cuffs, zippered slant pockets at the waist, and a hemmed bottom. When the jackets are worn together, the zipper closure for the knit jacket secures it to the woven jacket on both sides. There are also tabs for attaching the sleeves and the back portion of the two jackets together.

Although these items may be sold and worn together, their suitability for separate use requires that they be treated separately for tariff purposes.

Your sample will be returned as requested.

If the woven outer jacket passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’ water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem.

If the woven outer jacket does not pass the water resistance test, the applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls’ anoraks and similar articles of man-made fibers. The rate of duty will be 28.6% ad valorem.

The applicable subheading for the knit inner jacket will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls’ knitted anoraks and similar articles of man-made fibers. The duty rate will be 29.1% ad valorem.

Both jackets fall within textile category designation 635. As products of Bangladesh or China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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.

Sincerely,

Irene Jankov

Previous Ruling Next Ruling

See also: