The tariff classification of three men’s flocked jackets from China

NY J82990 April 17, 2003 CLA-2-62:RR:NC:TA:357 J82990 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6101.30.2010 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of three men’s flocked jackets from China Dear Mr. Ralston: In your letter dated April 2, 2003, on behalf of DDK International, Inc., of Montreal, Canada, you requested a classification ruling. Samples were submitted and are being returned as you requested. The first item, style 20F3110, is a men’s hip-length jacket with a full front opening secured by five metal buttons. The jacket has adjustment tabs on the waistband, slant pockets at the waist, vented sleeves and cuffs with adjustment tabs, outside chest pockets with hook and loop closures, inner pockets on the lower left side and a pointed fleece collar. The shell is constructed of a woven synthetic fiber base fabric with a coating of plastic which has been sprayed with flock on the outer surface. The jacket is lined in the body with an imitation sheep fleece fabric made from a knit pile fabric and in the sleeves with a quilted material. The second item, style 20F3140, is a hip-length jacket with a full front opening secured by a zipper closure. It has long, vented sleeves with adjustment tabs on the cuffs, on-seam pockets at the waist, patch pockets with buttoned flaps on the chest and inner pockets in the lower left side. The shell is constructed of a woven synthetic fiber base fabric with a coating of plastic which has been sprayed with flock on the outer surface. The jacket is lined in the body with an imitation sheep fleece fabric made from a knit pile fabric and in the sleeves with a quilted material. Style 20F3290 is a men’s jacket constructed from a bonded fabric having an outer surface of 92.3% polyvinyl chloride, 3.1% polyurethane, 4.6% nylon flocking applied to a 100% polyester knit backing that is glued to an 80% polyester, 20% acrylic knit pile fabric. The sample has a spread collar; a full front opening with a zippered closure; long sleeves with reverse fabric cuffs; two slant pockets below the waist; and a reverse fabric hem. The applicable subheading for styles 20F3110 and 20F3140 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made up of fabric of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem. Following Chapter 60, Note 1 (c), the fabric of style 20F3290 is not considered a fabric of heading 5903, 5906 or 5907 because the inner layer of the fabric lamination is of knit pile construction. Consequently, the applicable subheading for the jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: men’s. The rate of duty will be 28.4 percent ad valorem. The three jackets fall within textile category designation 634. Based upon international textile trade agreements products of China 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