Base
8611151991-03-29New YorkClassification

The tariff classification of a woman's jacket and pair oftrousers from Hong Kong, Taiwan or China.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Summary

The tariff classification of a woman's jacket and pair oftrousers from Hong Kong, Taiwan or China.

Ruling Text

NY 861115 MAR 29 1991 CLA-2-62:S:N:N3I:357 861115 CATEGORY: Classification TARIFF NO: 6202.93.4500; 6202.93.5010; 6204.63.3000; 6204.63.3510 Mr. Richard M. Wortman Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. 10017 RE: The tariff classification of a woman's jacket and pair of trousers from Hong Kong, Taiwan or China. Dear Mr. Wortman: In your letter dated March 5, 1991, on behalf of your client, Etonic, Inc., you requested a tariff classification ruling. The samples submitted for style number AFS17841 are a woman's jacket and pair of trousers. The jacket and trousers are constructed of a woven 100% nylon fabric shell which you state has an application of 600mm polyurethane on the inner surface rendering the garments water resistant. The coating on both the jacket and trousers does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a heavy-duty zipper closure that extends to the top of the collar. The garment's free hanging front and back yoke cover a partial 100% polyester mesh lining. There are two front slash pockets at the waist and the sleeve cuffs and waistband are elasticized. Embroidered onto the back yoke is the trade name "Puma" followed by the puma trademark cat design. The trousers have an elasticized waist with a fly opening secured by a "VELCRO"-type fastener tab on the front waist. There are two side seam pockets below the waist. Each trouser leg has an elasticized ankle cuff and zipper opening at the bottom. The samples are being returned to you as you have requested. If the jacket passes 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem. If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3000, which provides for other women's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.6 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers or breeches, of synthetic fibers. The duty rate will be 30.4 percent ad valorem. The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. Based upon international textile trade agreements, products of Taiwan or China are presently subject to quota restraints and the requirement of a visa. Products of Hong Kong are not presently subject to quota restraints but a visa is required. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport