U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time
The tariff classification of a man's jacket and pair oftrousers from the Philippines
NY 891483 NOVEMBER 4, 1993 CLA-2-62:S:N:N5:357 891483 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010 Mr. Robert L. Eisen Ms. Robin E. Gruber Coudert Brothers 1114 Avenue of the Americas New York, N.Y. 10036-7794 RE: The tariff classification of a man's jacket and pair of trousers from the Philippines Dear Mr. Eisen and Ms. Gruber: In your letter dated October 15, 1993, on behalf of Outerstuff Limited, you requested a classification ruling. The sample submitted, style number 94501, consists of a man's jacket and pair of trousers constructed of an outershell composed of a woven 100% nylon fabric which is stated to be coated with a 450mm acrylic rendering the garment water resistant. Each garment is lined with a knit polyester/cotton fabric. The coating on the garments does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket is a windbreaker-type garment composed of contrasting colored fabric inserts. The jacket has a full front opening secured by a heavy-duty zipper closure, elasticized sleeve cuffs and waistband and two open front pockets located at the waist. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets and a zippered right rear pocket below the waist. The ankle cuffs are elasticized and have a zipper opening. The garments 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 6201.93.3000, which provides for other men'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 6201.93.3511, which provides for other men'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 6203.43.3500, which provides for other men'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 6203.43.4010, which provides for other men's trousers or breeches, of synthetic fibers. The duty rate will be 29.7 percent ad valorem. The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and the requirement of a visa. 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