The tariff classification of a man’s jacket from Poland

NY J83651 May 7, 2003 CLA-2-62:RR:NC:WA:357 J83651 CATEGORY: Classification TARIFF NO.: 6210.40.9025 Ms. Michelle Joyce Hugo Boss USA 4600 Tiedeman Road Brooklyn, Ohio 44144 RE: The tariff classification of a man’s jacket from Poland Dear Ms. Joyce: In your letter dated April 14, 2003, on behalf of Hugo Boss Fashions, Inc., you requested a classification ruling. The sample submitted, style name “Julius-L”, is a man’s hip-length jacket constructed of a shell composed of a woven 100% cashmere fabric which has a visible polyurethane membrane on the inner surface. The jacket is lined with a “Coolmax” polyamide mesh fabric. The jacket has a fold-down pointed collar and a full front opening secured by a double pull zipper closure. The jacket features long sleeves with ribbed-knit fabric cuffs, two front pockets with zipper closures at the waist, two inner pockets, one of which is shaped to hold a cell phone, and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules, when goods are prima facie classifiable in both heading 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210. The applicable subheading for the jacket will be 6210.40.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garment’s: other than of man-made fibers: other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 6.2 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Poland are not presently subject to quota restraints or the requirement of a visa. 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