The tariff classification of two men’s jackets from Korea

NY G87365 March 9, 2001 CLA-2-62:RR:NC:WA:357 G87365 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Debbie Moore Global Transportation Services, Inc. 1930 Sixth Ave. So., 2nd Floor Seattle, WA 98134 RE: The tariff classification of two men’s jackets from Korea Dear Ms. Moore: In your letter dated February 9, 2001, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a classification ruling. Two samples were submitted as follows: Style number 5B4831 is a man’s upper thigh-length blazer-style outerwear jacket. The jacket is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 65% polyester/35% cotton fabric on the inner surface bonded together by a polyurethane resin in between. The jacket is lined in the body with a woven 80% polyester/20% rayon fabric and with a woven 100% polyester fabric in the sleeves. The jacket has a notched lapel style collar, a full front opening secured by three left-over-right button closures, a left welt chest pocket, an inner pocket and two front slit pockets with blind zipper closures located at the waist. Each button closure features the “Reaction Kenneth Cole” logo. The garment also has long hemmed sleeves and a straight cut hemmed bottom. Style number 5B5361 is a man’s upper thigh-length outerwear jacket constructed of a shell composed of one layer of a woven 65% polyester/35% cotton fabric on the outer surface and one layer of a knit 100% polyester fabric on the inner surface bonded together by a polyurethane resin in between. The jacket is lined with a woven 50% nylon/50% acetate fabric. The jacket has a notched lapel style collar, a full front opening secured by four left-over-right button closures, two inner pockets, two front slash pockets at the waist, long hemmed sleeves, a straight cut hemmed bottom, two rear vents (one on each side of the back panel) and a back seam. Each button closure has the “Reaction Kenneth Cole” logo. The garments are being returned to you as you have requested. Each jacket is eligible for classification as water resistant. If the jackets pass 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 7.2 percent ad valorem. If the jackets do 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 28.2 percent ad valorem. Each jacket falls 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