The tariff classification of a woman’s denim jacket from Hong Kong

NY G89787 April 20, 2001 CLA-2-62:RR:NC:WA:357 G89787 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s denim jacket from Hong Kong Dear Ms. Monahan: In your letter dated March 26, 2001, you requested a classification ruling. The sample submitted, style number S371109, is a woman’s hip-length jacket that is constructed of a woven blue denim 98% cotton/2% lycra spandex fabric. The garment’s fabric weighs 13 ounces per square yard. The jacket is slightly fitted at the waist, has a pointed collar and an additional removable collar which is composed of rabbit fur. The fur collar is lined on the back with a woven 100% polyester satin fabric and is held to the garment by three elastic loops that attach to buttons on the inside of the jacket’s denim collar. The jacket has a full front opening that is secured by six metal right-over-left button closures, two chest pockets, two pleats along the front placket, long vented sleeves with a metal one-button closure on the cuffs and a banded bottom hem. The garment has a metal icon of a bull’s head on the lower portion of the left panel, a textile label with the “Sergio Valente” tradename on the lower portion of the left side seam and the “Sergio Valente” tradename and the depiction of a bull’s head on each button. The jacket and the fur collar are considered to be a composite good. Classification is based on which portion provides the essential character. In this case it is the jacket. The fur collar 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 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton. The duty rate will be 9.1 percent ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong 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. The garment may be subject to an ITC exclusion order dealing with faded denim garments produced by an acid wash method. For further information on admissibility please contact your local Customs office prior to importation of the goods. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order. 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