Base
G856722001-01-25New YorkClassification

The tariff classification of two men's jackets and a woman's jacket from Korea

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of two men's jackets and a woman's jacket from Korea

Ruling Text

NY G85672 January 25, 2001 CLA-2-62:RR:NC:WA:357 G85672 CATEGORY: Classification TARIFF NO.: 6113.00.9030; 6210.40.5020 W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of two men's jackets and a woman's jacket from Korea Dear Mr. Gonzalez: In your letter dated December 21, 2000, on behalf of Intersport Fashions West, Inc., you requested a classification ruling. Three samples were submitted as follows: Style number LW39 is a woman's hip-length jacket that is constructed of a shell which is composed of textile and leather. The textile portions of the garment are composed of a knit 100% nylon fabric that has a visible elastomeric coating on the inner surface. The textile portions of the garment consist of the majority of surface area on the front and rear panels and along the length of the lower portion of each sleeve. The leather portions of the jacket consist of the collar, the front and rear yokes, the rear portion of the armholes, along the length of the upper portion of each sleeve, the cuffs and as trim on the pockets. The jacket is lined with strips of a woven and mesh fabric. The jacket is slightly fitted at the waist, has a stand-up collar and a full front opening that is secured by a double pull zipper closure. The garment has two zippered chest pockets, two front pockets with zipper closures at the waist, two zippered pockets on the inner portion of the front placket, long sleeves that have a zipper opening with a gusset at the wrists and two side seam zipper openings at the bottom hem. The garment features "action back" bi-swing armholes which allows for easier movement of the arms and two grommets under each armhole for ventilation. Style "Buell" is a man's lower hip-length jacket constructed of a shell that is composed of a woven 100% nylon fabric which has a visible coating on the inner surface. The garment is lined with a brushed knit fleece fabric in the body and with a woven man-made fiber fabric in the sleeves that is quilted in a diamond pattern to a nonwoven batting fill. The jacket has a stand-up collar and an additional detachable zip-off neck warmer collar for protection against the cold. A hook and loop fastener on the front portion of the neck secures the neck warmer collar. The jacket has a full front opening that is secured by a double pull zipper closure, two zippered front pockets at the waist, a zippered pocket on the inner portion of the front placket, an inner pocket with a hook and loop fastener, a drawcord tightening through the bottom hem and long hemmed sleeves with detachable hand warmers at the bottom of each sleeve that can be zipped off on the inner portion of the wrist area. The hand warmers are composed of a knit fabric and have a separate opening for the fingers and for the thumb. The jacket has a detachable zippered pocket on the lower portion of the rear panel. The pocket is held to the garment by a zipper at the top, which is covered by a flap with a hook and loop fastener and by two magnets at the bottom. The logo "Buell American Motorcycles" is embroidered onto the garment's left chest. Style number LM74-W is a man's hip-length jacket constructed of a shell composed of textile and leather. The textile portions of the jacket are composed of a woven 76% nylon/24% spandex fabric and have a visible elastomeric coating on the inner surface. The textile portions of the garment consist of the majority of surface area of the front and rear panels and along the length of the lower portion of each sleeve. The leather portions of the jacket consist of the collar, the front and rear yokes, the rear portion of the armholes, along the length of the upper portion of each sleeve and on the lower portion of the rear panel. The leather on the front yoke, shoulders and lower portion of the rear panel features a trapunto-type quilting. The garment is lined with a mesh fabric. The jacket has a stand up collar and a full front that is secured by a zipper closure. An overlapping flap with two snaps, one at the neck and one at the bottom hem, covers the zipper area. The garment has two zipper openings along the length of the front panels that have leather gussets with holes for ventilation, two front pockets with zipper closures at the waist, two zipper pockets on the inner portion of the front placket, long sleeves that have a zipper opening with a gusset at the wrists and "action back" bi-swing armholes which allow for easier movement of the arms. The garment also features a zipper opening on the lower portion of the rear panel that has a leather gusset with holes for ventilation and three leather straps that are secured by metal buckles on each side of the quilted leather that is also on the lower portion of the rear panel. The samples are being returned to you as you have requested. The applicable subheading for style number LW39 will be 6113.00.9030, 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: women's or girls'. The duty rate will be 7.2 percent ad valorem. The applicable subheading for style "Buell" and style number LM74-W will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: of man-made fibers: other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem. Style number LW39 falls within textile category designation 635. Style "Buell" and style number LM74-W fall within textile category designation 634. Based upon international textile trade agreements products of Korea 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