U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates real-time
The tariff classification of a woman's warmup set from Taiwan,China or Hong Kong
NY 883031 MARCH 17, 1993 CLA-2-62:S:N:N5:357 883031 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 6204.63.3000 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Blvd. Los Angeles, CA 90017 RE: The tariff classification of a woman's warmup set from Taiwan, China or Hong Kong Dear Mr. Powell: In your letter dated February 17, 1993, on behalf of Nicholas Import Corp., you requested a classification ruling. A sample was submitted and is being returned as you requested. The set, style E13267, consists of a jacket and trousers, both of which are made with a shell fabric of man-made fibers. The trousers are of a single color fabric and are pull-on type with an elasticized waist but no waist opening. They are fully lined with a woven nylon fabric treated with a water resistant coating. The jacket has a full front opening secured by a heavy-duty zipper. There is a drawstring tightening through the garment's collar. The sleeve cuffs and waistband are elasticized. Two front pockets with a loop and button fastener are at the waist. Contrasting colored V-shaped fabric inserts with gold thread decorative designs are on the jacket's front and back panels and on the sleeves. The jacket is lined with a woven 100% nylon fabric stated to be coated with 600mm polyurethane. Because the lining does not extend beyond the facing, the result is a garment with a significant gap of untreated fabric on either side of the zipper opening. Because of this we do not regard the jacket as a water resistant garment. Assuming the trousers pass the water resistance test specified in HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for them will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's water resistant trousers of synthetic fibers. The duty rate will be 7.6% ad valorem. The applicable subheading for the jacket will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5% ad valorem. The trousers and jacket fall within textile category designations 648 and 635, respectively. Based upon international textile trade agreements products of Taiwan and 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 categories 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