The tariff classification of a women’s jacket and vest set from Hong Kong or China

NY K80999 January 23, 2004 CLA-2-62:RR:NC:TA:357 K80999 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 6211.42.0070 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a women’s jacket and vest set from Hong Kong or China Dear Mr. Hoffacker: In your letter dated December 23, 2003, on behalf of Norton McNaughton, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style JR5SMMK3, is a jacket and vest set which can be worn together or separately. The jacket has front, back and side body panels comprised of a woven polyester fabric diamond-quilted to a light nonwoven polyester batting. The back and side panels are quilted through the lining, while the front panels are not. The jacket’s sleeves, front and back yokes and collar are comprised of a woven 98% cotton/2% spandex fabric. The jacket has a full front opening with a zip-through collar, slant pockets at the waist and snap cuffs. The vest is made from the same 98% cotton/2% spandex woven fabric as the sleeves and yokes of the jacket. It has a full front opening with a five-snap closure, patch pockets at the waist, a standup collar and a woven lining. In accordance with Legal Note 13 to Section XI of the Harmonized Tariff Schedule, textile garments of this type are to be classified separately even if put up for sale as sets. The applicable subheading for the jacket portion of the set will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. The applicable subheading for the vest portion of the set will be 6211.42.0070 Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments, of cotton, vests. The duty rate will be 8.1 percent ad valorem. The jacket falls within textile category designation 635; the vest falls within textile category 359. Based upon international textile trade agreements products of Hong Kong and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division