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NY K82923





March 2, 2004
CLA-2-62:RR:NC:TA:357 K82923

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Lori J. Pender
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229

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

Dear Ms. Pender:

In your letter dated January 30, 2004, on behalf of Mountain Hardwear, your wholly owned subsidiary, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The two items, style #1222, Men’s Manticore Jacket and style # 1228, Men’s Sphinx Jacket, are of similar design and construction. Both have a full front opening with a zipper closure and a hook and loop storm flap, zippered pockets at the waist and chest, an interior mesh pocket, a permanent hood with a brim and an elasticized drawcord, hook and loop adjustment tabs at the sleeve ends, and an elasticized drawcord at the bottom hem.

Both garments are made from two types of fabric, one designated #003990-AT4603, the other #003863-AT3210BXFL. Fabric #003990-AT4603 is a three-layer fabric consisting of an outer layer of woven nylon taffeta, a middle layer of polyurethane laminate and an inner layer of warp knit nylon tricot. Fabric #003863-AT3210BXFL is also a three-layer material with an outer layer of plain weave nylon, a middle layer of polyurethane laminate and an inner layer of polyester fleece knit pile fabric.

Most of the front panels, the upper portions of the sleeves and small portions of the upper and lower back of style #1222 are made from fabric #003990-AT4603, with a small part of the front, the side panels, the under-portion of the sleeves and most of the back made from fabric #003863-AT3210BXFL.

Style #1228 has the entire front, the upper sleeve portions and a small part of the back made from #003990-AT4603 fabric, with the side panels, the under-portion of the sleeves and most of the back made from fabric #003863-AT3210BXFL.

The plastic portion of fabric #003990-AT4603 is visible through the inner warp knit fabric, so that garments made from this material are eligible for classification in heading 6210, HTS. Fabric #003863-AT3210BXFL, however, is of knit pile construction. Garments made from this type fabric are excluded from 6210 and 6113, HTS.

The issue presented is whether these garments, which are partially composed of qualifying fabric and partially composed of non-qualifying fabric, are classifiable in heading 6210, HTS.

In support of classification in HTS heading 6210, you presented a General Rule of Interpretation 3 (GRI 3) analysis and referred to Customs memorandum 084118, dated April 13, 1989, which discussed methodologies for determining the essential character under GRI 3 of textile garments of different materials or constructions.

It is a fundamental principle of tariff classification that the GRIs are to be applied in sequence. GRI 1 states that, among other things, classification shall be determined according to the terms of the headings. In Treasury Decision 91-78, which dealt with the scope of heading 6210 and the meaning of the term “made up” within the context of that heading, it was determined that (1) it is the outer shell that determines classification and (2) a garment must be “advanced to the state where its final identity is certain” for 6210 to apply.

In the case of the garments in this request it is our opinion that the presence of substantial portions of non-qualifying knit pile fabric precludes a finding that the goods are “made up” of a fabric of heading 5903. As such, by operation of GRI 1 these garments are not provided for in heading 6210.

However, as the knit pile portions do not impart the essential character to the garments, under a GRI 3 analysis these jackets are classifiable in Chapter 62, HTS.

Because these garments are made entirely from fabrics having a plastic layer which may provide water resistance, they are eligible for classification in the provisions for water resistant garments.

If meeting the terms for water resistance described in Harmonized Tariff Schedule Chapter 62, Additional U.S. Note 2, the applicable subheading for styles 1222 and 1228 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 styles 1222 and 1228 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.

These jackets fall within textile category designation 634. Based upon international textile trade agreements products of 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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