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NY K81000




January 23, 2004
CLA-2-62:RR:NC:TA:357 K81000

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.9025; 6201.92.2051; 6201.12.2010; 6201.93.3000; 6201.93.3511

Ms. Janet Reiner
Stonepath Logistics
1930 Sixth Ave.
Suite 200
Seattle, WA 98134

RE: The tariff classification of men’s outerwear jackets from Hong Kong and China

Dear Ms. Reiner:

In your letter dated December 24, 2003, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style 1B6041, is a men’s mid-thigh length, zip-front jacket from Hong Kong. The shell is made from a 60% cotton/40% nylon woven fabric with a visible polyurethane coating on the inner surface. The jacket has a snap-off hood, a mesh lining in the upper body, a woven taffeta-type lining in the lower body and sleeves, slant pockets at the waist, a back vent and several inside pockets.

The second item, style 1B6131, is a men’s hip-length jacket from China with a shell made from a woven 100% cotton fabric with a wax coating. The jacket has a full front zipper opening, zippered gussets extending up from the bottom hem inside of which are pockets at the waist, zippers extending up the sleeves from the wrist, a full lining, inner pockets and a belt-like throat latch.

The third item, style 1B6111, is a men’s unlined trench coat from China with a shell made from a 100% cotton woven fabric with a polyurethane coating. The coat has a four-snap front closure, a buttoned throat latch, slant pockets at the waist and a self-fabric belt with a metal buckle.

The fourth item, style 1B6051, is a men’s mid-thigh length jacket from China with a shell made from a woven 100% polyester fabric that has a polyurethane coating for water resistance. The jacket has a full-front opening secured by a two-way zipper closure extending to the top of the collar, a tunneled, elasticized drawstring, a full lining, slant, zippered pockets at the waist and zippers extending up from the bottom hem at the side seams.

The fifth item, style 1B6081, is a men’s reversible hip-length jacket. One side is made from a woven 100% polyester fabric coated with polyurethane; the reverse is made from a woven 51% cotton/49% nylon fabric. The jacket has a pointed collar, pockets at the waist and grommets under each sleeve. The cotton blend side also has a vertical pocket with a zipper on either side of the front zipper closure.

In your letter you suggested classification of styles 1B6041, 1B6131, 1B6111 and 1B6081 under the provisions for garments made up of visibly coated fabrics in Heading 6210, HTS.

Examination of the samples and swatches indicates that the coating on style 1B6041 is visible to the naked eye. However, the other garments are not visibly coated within the tariff meaning of the term.

The applicable subheading for style 1B6041 will be 6210.40.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, anoraks (including ski-jackets), windbreakers and similar articles, other than of man-made fibers. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style 1B6131 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of cotton. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for style 1B6111 will be 6201.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats, raincoats, of cotton. The duty rate will be 9.4 percent ad valorem.

You indicated that styles 1B6051 and 1B6081 are water resistant. We have not confirmed this information through laboratory analysis. If these styles meet the terms for water resistance described in Harmonized Tariff Schedule Chapter 62, Additional U.S. Note 2, the applicable subheading for these jackets will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If styles 1B6051 and 1B6081 do not meet the terms for water resistance in Harmonized Tariff Schedule Chapter 62, Additional U.S. Note 2, the applicable subheading for these jackets will be 6201.93.3511, which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

Styles 1B6041, 1B6131 and 1B6111 fall within textile category designation 334; styles 1B6051 and 1B6081 fall within textile category designation 634. Based upon international textile trade agreements products of Hong Kong and China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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