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 > 2001 NY Rulings > NY H81119 - NY H81208 > NY H81164

Previous Ruling Next Ruling
NY H81164




May 31, 2001

CLA-2-61:RR:NC:TA:359 H81164

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010; 6110.30.3035

Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of women’s jackets and a vest from Korea.

Dear Mr. Kelly:

In your letter dated May 9, 2001, on behalf of Jones Apparel Group USA, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted three samples, Style 31CB11537 is a woman’s knit jacket. The fabric of this style, which you call “suede faced shearling” consists of two layers laminated together. The outside layer is a woven sueded textile fabric, 100% polyester, while the inner layer is a knitted pile shearling fabric, 56% polyester and 44% acrylic. The jacket features a collar, long sleeves, patch pockets at the waist, pile trim around the collar, pockets and frontal opening of the jacket and a full frontal opening secured with a four button closure. The jacket extends from the shoulders to below the waist of the wearer. The tariff classification of this jacket is governed by the rules used to classify its fabric. Please see Legal Note 1(c), Chapter 60, HTS.

Style 31TE25607, is a woman’s jacket of a 90% polyester and 10% spandex knitted velour fabric exterior. The jacket features a hood, long sleeves, pockets at the waist and a full frontal opening secured with a zipper. The garment also features a woven inner lining and middle layer of polypropolene fiberfill. The jacket extends from the shoulders to below the waist of the wearer.

Style 31CB11527 is a woman’s knit vest. The fabric of this style, which you call “suede faced shearling” consists of two layers laminated together. The outside layer is a woven sueded textile fabric, 100% polyester, while the inner layer is a knitted pile shearling fabric, 56% polyester and 44% acrylic. The sleeveless vest features a hood, pockets at the waist, pile trim around the pockets, side and back seams and frontal opening of the vest. It also has a full frontal opening secured with a six snap closure. The vest extends from the shoulders to below the waist of the wearer. The tariff classification of this jacket is governed by the rules used to classify its fabric. Please see Legal Note 1(c), Chapter 60, HTS.

The applicable subheading for styles 31CB11537 and 31TE25607 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other, women’s. The duty rate will be 28.7 percent ad valorem.

The applicable subheading for style 31CB11527 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: vests, other than sweater vests: women’s or girls’. The duty rate will be 32.7 percent ad valorem.

Styles 31CB11537 and 31TE25607 fall within textile category designation 635. Style 31CB11527 falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

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.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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: