The tariff classification of a women’s jacket with removable vest from Hong Kong

NY J81090 March 11, 2003 CLA-2-62:RR:NC:TA:357 J81090 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6202.93.2020 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a women’s jacket with removable vest from Hong Kong Dear Ms. Monahan: In your letter dated January 24, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style S37120L, is a women’s hip-length denim jacket with a removable quilted vest. The jacket is made from a 98% cotton/2% spandex fabric and has a full-front opening with a six-button closure, long, vented sleeves with buttoned cuffs, a pointed collar, a banded bottom and patch pockets in the chest. The quilted vest, which buttons into the outer jacket, is made from a 100% woven nylon fabric shell and lining and has a 100% polyester fill. It has a full-front opening with a two-way zipper that extends to the top of the standup collar. Although the jacket and vest are designed to be worn together, each may be worn separately. The buttons on the face of the vest do not detract from its suitability for separate wear. Therefore, the garments are classifiable individually in their respective tariff provisions. The applicable subheading for the outer 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 (including padded, sleeveless jackets), of cotton. The duty rate will be 9 percent ad valorem. The applicable subheading for the vest will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, padded, sleeveless jackets. The duty rate will be 15.1 percent ad valorem. The denim jacket falls within textile category designation 335; the padded, sleeveless jacket falls within category 659. Based upon international textile trade agreements products of Hong Kong 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