Base
C833861998-02-09New YorkClassification

The tariff classification of a vest and anorak from China.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Summary

The tariff classification of a vest and anorak from China.

Ruling Text

PD C83386 February 9, 1998 CLA-2-62:I11 C83386 CATEGORY: Classification TARIFF NO.: 6110.30.3035, 6202.93.4500, 6202.93.5011 Judy Miller Wal Mart Stores Incorporated 702 SW 8th Street Bentonville, Arkansas 72716 RE: The tariff classification of a vest and anorak from China. Dear Ms. Miller: In your letter dated January 13, 1998 you requested a tariff classification ruling. The samples will be returned as requested. The garment, styles CA-876185 and CA-876485, is a woman's jacket and vest set. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The vest is composed of a polyester knit polar fleeced fabric and features a collar, full frontal opening which zips, side pockets. The anorak is composed of 100% nylon woven fabric with a 600 mm coating and features a collar with a hood, long sleeves which are partially elasticized at the cuffs with velcro, front pockets, a full frontal zippered opening, front pockets and drawstrings at the waist and bottom of the garment. The garment extends past the hips and has a zip-out lining described above. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers...and similar articles, knitted or crocheted, of man-made fibers, other, other, other, vests, other than sweater vests, women's or girls'. The rate of duty will be 33.3%. If the anorak passes the water resistance test specified in HTS Chapter 62, U.S. Note 2, then the applicable subheading for the anorak will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks...and similar articles, (including padded, sleeveless jackets), of man-made fibers, other, other, other, water resistant. The duty rate will be 7.4%. If the anorak does not pass the water resistance test, then the applicable subheading for the garment will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks...and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, women's. The duty rate will be 28.8%. The vest falls within textile category designation 659 and the anorak falls within category 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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. Sincerely, Dennis H. Murphy Port Director Norfolk, Virginia