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 K85515 - NY K85563 > NY K85550

Previous Ruling Next Ruling
NY K85550




May 14, 2004
CLA-2-62:RR:NC:3:353 K85550

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.1000, 6201.13.4030

Ms. Janet Reiner
Stonepath Logistics Int’l. Services
1930 Sixth Ave. South, Suite 200
Seattle, Washington 98134

RE: The tariff classification of a men’s down jacket from Korea and a coat from China.

Dear Ms. Reiner:

In your letter dated April 26, 2004 you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Style 2B4381, outer wear jacket is comprised of down-filled woven 100% nylon fabric with a polyurethane coating. The coating is not visible as the term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is 70% by weight of down and 30% waterfowl feathers. Based on the information provided the garment is over 10% by weight of down. Style 2B4381 features a full front zipper closure with a snap storm flap, two snap flap pockets and two slant pockets, stand-up collar, a zipper and inner knit cuff on each sleeve.

Style 2B6291 is a man’s two-piece set consisting of an outer coat and an inner vest that can be zippered together along the front edges so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The style 2B6291 coat extends to the knee area in length and is constructed of a woven 100% polyester fabric that has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat is lined with a woven man-made fiber fabric. The coat has a notched lapel style collar with a full front opening secured by a left-over-right, three-button closure, and a secondary zipper for attaching the inner vest. The coat also has long hemmed sleeves, a pocket on the left chest, two slanted pockets with zipper closures above the waist, an inner pocket with a button and loop closure, two front pockets with flap closures below the waist and a straight cut hemmed bottom with a rear vent.

Style 2B6291 sleeveless padded vest, is comprised of down-filled100% woven nylon fabric with a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The down-fill is 60% of down/feather filling and is over 10% by weight of down. The vest has a full front zipper closure.

The applicable subheading for the style 2B4381men’s down jacket and style 2B6291 sleeveless padded vest will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s and boys’ anoraks, windbreakers and similar garments (including padded, sleeveless jackets) Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl.” The duty rate will be 4.4 percent ad valorem. There are no quota restraints or visa requirements on this merchandise.

The applicable subheading for style 2B6291coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other men’s overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other.” The duty rate will be 27.7 percent ad valorem.

Style 2B6291coat falls 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: