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NY K82288





February 2, 2004
CLA-2-62:RR:NC:TA:357 K82288

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010; 6505.90.8090

Ms. Cindy Vinson
IFF, Inc.
452-A Plaza Drive
PO Box 45505
Atlanta, GA 30320

RE: The tariff classification of rain garments and a hat from Vietnam

Dear Ms. Vinson:

In your letter dated December 21, 2003, on behalf of AB Promotions, LLC, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The samples consist of a jacket, pants and a hat, described as a “nylon rain suit.” Information you provided indicates that the goods are, in fact, made from a 100% polyester woven fabric. The jacket and trousers are individually packed in barrel-shaped drawstring tote bags, but they may be sold as sets in a polybag, while the hat will be sold separately.

The jacket has a full-front opening with a zipper closure extending to the top of the collar. The front opening is covered by a flap with hook and loop closures. In addition, the jacket has slant pockets at the waist, an elasticized waistband, a rollup hood within the collar and adjustable tabs with hook and loop fasteners at the wrists.

The trousers are ankle-length and of the pull-on type with an elasticized waistband with a drawstring, pass-through pockets in the front, a single rear pocket, vertical zippers extending from the bottom hems and an inner flap with an elastic band at each ankle.

The jacket and trousers have a polyurethane coating for water resistance.

The hat is described as a bucket hat and has a brim with multiple rows of stitching extending entirely around it.

Although you stated that the garments may be worn by women, according to information you provided, and based on examination of the samples, these items appear to be produced to men’s cutting specifications. Therefore, they will be classified as men’s. The tote bags, which are essentially made from the same fabric as the garments, and which have a sewn-on size label, are considered composite goods with their contents.

If meeting the terms for water resistance described in Harmonized Tariff Schedule Chapter 62, Additional U.S. Note 2, the applicable subheading for the jacket portion of the rain suit 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 not meeting the terms of Additional U.S. Note 2, the applicable subheading for the jacket portion of the rain suit will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

If the trousers of the rain suit meet the terms of 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 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If not meeting the terms of Additional U.S. Note 2, the applicable HTS subheading for the trousers will be 6203.43.4010, which provides for other: mens’ trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.

The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other hats, of man-made fibers, not in part of braid. The duty rate will be 18.7 cents per kg plus 6.8 percent ad valorem.

The jacket falls within textile category designation 634; the trousers fall within category 647; and the hat falls within category 659. Based upon international textile trade agreements products of Vietnam in category 647 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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