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 > 1999 NY Rulings > NY D83225 - NY D83398 > NY D83246

Previous Ruling Next Ruling



November 4, 1998

CLA-2-62:PD:A:TC:I:I27 D83246

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

Mary L. Irish
Talbots
175 Beal Street
Hingham, MA 02043

RE: The tariff classification of a boy’s jacket from Macau

Dear Ms. Irish:

In your letter dated October 2, 1998, you requested a tariff classification ruling.

The submitted sample, style #91095270 is a boy’s jacket. The outer shell of the jacket is constructed from 100% nylon woven fabric. The outer shell fabric has been coated with polyurethane for water resistance. The jacket is fully lined with a 100% polyester solid mesh lining. The jacket is not visibly coated as that term is defined in the Harmonized Tariff Schedule of the United States (HTS); therefore, HTS Heading 6210 does not apply.

The jacket features a full frontal opening secured by a zipper closure and long sleeves with elasticized cuffs. The jacket also features an elasticized bottom and two front pockets.

The submitted sample will be returned under separate cover.

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 garments will be 6201.93.3000, which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other, water resistant. The rate of duty will be 7.4% ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3521, which provides for men’s or boys’ anoraks, (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: other: boys’. The rate of duty will be 28.8% ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Macau are subject to quota and to 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.

Sincerely,

(Signed by)
Jayson P. Ahern
Port Director

Previous Ruling Next Ruling

See also: