The tariff classification of five men’s flocked garments from Korea

NY H88894 March 14, 2002 CLA-2-62:RR:NC:TA:357 H88894 CATEGORY: Classification TARIFF NO.: 6210.40.9033; 6210.40.9025 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of five men’s flocked garments from Korea Dear Mr. Ortiz: This is a replacement letter for New York ruling H87321, in which the rate of duty was incorrectly stated. In your letter dated January 28, 2002, on behalf of Koman Sportswear for Men, you requested a classification ruling. Samples were submitted and are being returned. All of the samples are made from a 100% cotton denim fabric with a rayon flock. Style 5250, a pair of men’s trousers, has multiple pockets, a hammer loop on the left leg and six belt loops on the waistband. It has a buttoned fly and a zipper closure. The outer surface is entirely flocked. Style 9231P, a pair of men’s trousers, has multiple pockets, a hammer loop on the left leg and five belt loops on the waistband. This item has denim trim on the outer leg seams and the rear pockets, along with a denim patch pocket on the right leg. Otherwise, it is entirely flock on the outer surface. It has a buttoned fly and a zipper closure. Style 9230P, a pair of men’s trousers, has four pockets, five belt loops, a buttoned fly and a zipper closure. The outer surface consists predominately of denim with flock on the inner surface, with small panels below the waistband and at the knees consisting of denim fabric with flock on the exterior surface. Style 9231, men’s jacket, has a full front opening secured by six metal buttons, side entry pockets at the waist, chest pockets with openings covered by a horizontal fabric flange, inner pockets at the waist, a patch pocket on the left sleeve, side vents, a pointed collar and a locker loop. There are denim overlays on the sleeves and the front placket; otherwise, this item is entirely of a flocked fabric, with the flock on the outer surface. Style 9230, men’s jacket, has a full front opening secured by six metal buttons, slant, patch pockets at the waist, patch pockets with buttoned flaps in the chest, adjustment tabs with metal buttons on the waistband, vented, two-button cuffs and a pointed collar. Except for the collar, placket, cuffs and waistband, this garment is made entirely of flocked denim fabric. The front and back yokes and the lower pockets have flock on the outer surface, and the remainder of the jacket has the denim on the outer surface. The applicable subheading for styles 5250, 9231P and 9230P will be 6210.40.9033, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other than of man-made fibers, trousers, breeches and shorts. The duty rate will be 6.3 percent ad valorem. The applicable subheading for styles 9231 and 9230 will be 6210.40.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other than of man-made fibers, anoraks, windbreakers and similar articles. The duty rate will be 6.3 percent ad valorem. With your request you submitted a laboratory test report indicating water resistance for one of the styles. In accordance with Legal Note 5 to Chapter 62 HTS, classification in 6210 takes precedence over either heading 6201 or 6203, HTS. Styles 5250, 9231P and 9230Pfall within textile category designation 347; styles 9231 and 9230 fall within textile category designation 334. Based upon international textile trade agreements products of Korea are subject to quota 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division