United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0853291 - NY 0853513 > NY 0853493

Previous Ruling Next Ruling

NY 853493

June 10, 1990

CLA-2-62:S:N:N3I:357 853493


TARIFF NO.: 6202.93.4500; 6202.93.5010

Mr. Kit Craig Crider
The Gap
900 Cherry Avenue
Post Office Box 60
San Bruno, CA 94066

RE: The tariff classification of a reversible unisex jacket from Taiwan.

Dear Mr. Crider:

In your letter dated June 11, 1990, on behalf of Gap, Inc/Banana Republic you requested a tariff classification ruling.

The sample submitted, style number 46432, is a reversible unisex pullover jacket. One side of the jacket is constructed of a knit 100% polyester polar fleece fabric. The other side is constructed of a woven 100% nylon fabric which you state is coated with polyurethane.

The coating is not separately visible, therefore HTS 6210 does not apply.

The pullover jacket has a partial zipper opening at the neck and elastic on the sleeve cuffs. On the knit polyester side of the jacket there are two zippered front pockets, one zippered left chest pocket and a drawcord at the bottom. On the woven nylon side of the jacket there is an overlapping flap with snaps covering the zipper area and a large zippered pouch pocket covered at the top by an overlay strip of fabric. Although you state the garment is reversible, and the jacket has all the characteristics of being a reversible jacket we note that the zipper does not have a reversible pull.

If the garment is sold to both men and women and cannot be identified as exclusively men's than the applicable classification for the garment will be in the HTS subheading covering women's garments.

The sample is being returned to you as you have requested.

If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are presently subject to quota restraints and a visa requirement.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: