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 > 1998 NY Rulings > NY B82769 - NY B82917 > NY B82873

Previous Ruling Next Ruling
NY B82873

March 26, 1997

CLA-2-62:RR:NC:WA:357 B82873


TARIFF NO.: 4203.10.4030; 6201.93.3000; 6201.93.3511

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, N.Y. 10167-3397

RE: The tariff classification of a man's double jacket set from Korea

Dear Mr. Evan:

In your letter dated March 4, 1997, on behalf of your client, Tommy Hilfiger U.S.A., you requested a classification ruling.

The sample submitted, style number 0500856 "Bristol Jacket", is a man's two-piece jacket set. The two-piece jacket set consists of a thigh-length outer jacket and a thigh-length inner jacket which can be snapped together along the front edges, at the neck and at the wrists so as to be worn as one garment. Although the jackets are worn together, each jacket can also be worn separately and will be classified as a separate garment.

The outer jacket is constructed of an outershell composed of a 100% suede leather. The jacket features a pointed collar and full front opening secured by a double pull zipper closure. A storm flap with four left over right button closures covers the zipper area. The garment has nine inner half snaps located along the front placket and neck and three inner half snaps on each sleeve cuff which are used for attaching the inner jacket. There is an inner drawcord tightening at the waist, two chest pockets, two front pockets located below the waist and an inner pocket. The chest pockets and front pockets are secured by a flap with a button closure. The garment's back panel has expansion pleats.

The inner jacket is constructed of a shell composed of a woven 100% nylon fabric quilted to a non-woven polyester fill. The jacket is stated to be coated with 600mm polyurethane rendering the garment water resistant.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The inner jacket has a full front opening secured by eight snap closures, a ribbed-knit fabric collar, long sleeves with suede trim at the cuffs and two front pockets with suede trim below the waist. The half snaps located on the garment's front placket, on the nape of the neck and surrounding each sleeve cuff are for attaching to the outer jacket.

The samples are being returned to you.

The applicable subheading for the outer jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Coats and jackets: Other: Men's and boys'. The duty rate will be 6 percent ad valorem.

If the inner 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If the inner jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

The inner jacket falls within textile category designation 634. Based upon international textile trade agreements products of Korea are presently subject to quota restraint and the requirement of a visa.

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. 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 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 212-466-5851.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: