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 > 2004 NY Rulings > NY K84354 - NY K84404 > NY K84397

Previous Ruling Next Ruling
NY K84397




April 20, 2004
CLA-2-43,61:RR:NC:3:353 K84397

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.10.0060; 6102.30.0500

Ms. Stella Leung
Eminent Sportswear Inc.
1407 Broadway
Suite 2109
New York, NY 10018

RE: The tariff classification of ladies fur and textile jacket and leather and textile jacket from China.

Dear Ms. Leung:

In your letter dated March15, 2004, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style H9151 is a partially lined ladies rabbit fur and textile jacket. The stand-up collar, back, banded bottom and long sleeves are made of 65% rayon and 35% acrylic knit fabric. The top of the shoulders to the banded bottom is covered with rabbit fur. It also features a full frontal opening with a zipper closure and lined side pockets.

Chapter 43, Note 4 states: Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or article is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be. The fur on style H9151 is substantial and more than mere trimming.

Style H9544 is a woman’s jacket that is composed of leather and textile fabric. The back yoke and the front shoulders are composed of leather, as is a small strip on either side of the front opening. The remainder of the back, the sleeves, the collar, and the waistband at the front consist of 65% rayon, 35% acrylic rib knit fabric. The front panels, except for the leather at the shoulders and the rib knit waistband, are composed of knit pile fabric consisting of 80% acrylic, 20% polyester fibers. There is also a knitted inner lining consisting of 55% acrylic, 45% cotton fibers, that is found under the leather areas at the shoulders and the back yoke, and under the knit pile fabric at the front.

None of the competing materials of which the jacket is composed provide it with its essential character. Therefore, the classification of the garment is governed by the provision which occurs last on the tariff schedule among the competing provisions. In the case of this sample the provision for textile apparel occurs after the provision for leather apparel. The General Rules of Interpretation (GRI) specifically Rule 3 (c), Harmonized Tariff Schedule of the United Stated (HTS) as noted.

The jacket features a high collar, a full-front opening with a zippered closure that extends to the top of the collar, long sleeves and two pockets in the front at the waist. In your submission you state the leather constitutes 25% by weight of the garment.

The applicable subheading for style H9151 will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories. The rate of duty will be 4 percent ad valorem.

The applicable subheading for style H9544 will be 6102.30.0500, 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 in heading 6104: of man-made fibers: containing 25 percent or more by weight of leather. The rate of duty will be 5.3 percent ad valorem.

Style H9544 falls within textile category designation 635. 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: