The tariff classification of a man’s jacket and a carry bag from China

NY E86875 September 24, 1999 CLA-2-61:RR:NC:WA:357 E86875 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Pattie Zimmerman Charles M. Schayer & Co. 15210 32nd Ave South Ste D Seattle, WA 98188 RE: The tariff classification of a man’s jacket and a carry bag from China Dear Ms. Zimmerman: In your letter dated August 20, 1999, on behalf of Cabela’s, Inc., you requested a classification ruling. The sample submitted, set number 94-0734, “Packable Rainwear Jacket in a bag”, is a man’s hip-length jacket constructed of a shell composed of a knit 100% polyester tricot fabric which has a visible camouflage print polyurethane sheet on the outer surface. The polyurethane coating does not completely obscure the underlying polyester fabric. The jacket has an integral hood with a drawcord tightening, a stand-up collar, and a full front opening secured by a zipper closure. The hood can be rolled up and concealed within the garment’s collar by two “VELCRO”-type fasteners. An overlapping flap with six snaps covers the front zipper opening. The jacket has two front bellows pockets secured by flaps with a “VELCRO”-type fastener, long sleeves secured by a tab with a “VELCRO”-type fastener on the cuffs, a drawcord tightening through the bottom hem and a free-hanging back yoke. The “Cabela’s” logo is printed on the left chest. Imported with the jacket is a carry bag composed of the same fabric construction, color and print design as the jacket. The bag measures approximately 11-1/2 inches wide by 8 inches long and has a 2-¼ inch self-fabric insert between the front and back panels. The insert surrounds the edges of the front and back panels giving the bag depth. The bag has an opening on the front that is secured by a zipper closure and a self-fabric loop on one side. The “Cabela’s” logo is printed on the front portion of the bag. The Customs Service has previously ruled that bags of this type imported and sold with a jacket are composite goods, with the essential character imparted by the jacket. Such is the case with this combination. Consequently, the bag is not regarded as a separate item for duty or quota purposes. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: men’s or boys’. The duty rate will be 7.4 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of China are presently subject to quota restraints 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division