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 > 2002 NY Rulings > NY I81018 - NY I81067 > NY I81024

Previous Ruling Next Ruling
NY I81024




May 31, 2002

CLA-2-62:RR:NC:WA:357 I81024

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011; 6210.50.5020

Ms. Dana L. Bounds
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of three woman’s jackets from the Philippines

Dear Ms. Bounds:

In your letter dated May 1, 2002, on behalf of Design Resources, Inc., you requested a classification ruling.

Three samples were submitted: Style number 5442-B, “Skipper”, is a woman’s hip-length jacket constructed of a shell composed of a woven black color 210T 100% nylon taffeta fabric which has a clear polyurethane coating for water resistance. Style number 5442-G, “Skipper”, is a woman’s hip-length jacket constructed of a shell composed of a woven gold color 210T 100% nylon taffeta fabric which has a visible polyurethane coating on the inner surface. Style number 5442-R, “Skipper”, is a woman’s hip-length jacket constructed of a shell composed of a woven red color 210T 100% nylon taffeta fabric which has a visible polyurethane coating on the inner surface. Each jacket is lined in the front panels and sleeves with a woven 190T nylon taffeta fabric and in the rear panel and hood with a knit mesh 100% polyester fabric.

The coating on style number 5442-B is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Each jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. Each jacket features long hemmed sleeves, two front slash pockets at the waist, a straight cut hemmed bottom and contrasting color piping fabric across the front yokes.

The samples are being returned to you as you have requested.

Style number 5442-B is eligible for classification as water resistant. If the 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 the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

If the jacket 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 28.1 percent ad valorem.

The applicable subheading for style numbers 5442-G and 5442-R will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem.

The jackets fall within textile category designation 635. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: