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 0854837 - NY 0854984 > NY 0854870

Previous Ruling Next Ruling

NY 854870

AUGUST 23, 1990

CLA-2-62:S:N:N3I:357 854870


TARIFF NO.: 6202.93.4500; 6202.93.5010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of a woman's jacket, scarf and gloves set from Taiwan.

Dear Ms. Shira:

In your letter dated July 26, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

The sample submitted, style number 387098, is a woman's outerwear jacket, scarf and gloves set. The jacket is constructed of a woven 65% polyester/35% cotton chintz shell which you state is coated with polyurethane rendering the garment water resistant. The jacket lining is composed of a woven 100% nylon fabric. The scarf and mittens are composed of a 100% acrylic knit fabric.

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

The jacket, scarf and gloves are classifiable as a set in the applicable HTS subheading covering women's jackets.

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, wind- breakers 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. The scarf falls within textile category designation 659. The gloves fall within textile category 631. 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: