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 D89767 - NY D89812 > NY D89800

Previous Ruling Next Ruling

April 22, 1999

CLA-2-62:RR:NC:WA:357 D89800


TARIFF NO.: 6202.91.2011

Mr. John Imbrogulio
Nordstrom, Inc.
NPG Customs Compliance Office
1617 6th Ave. Suite 1000
Seattle, WA 98101

RE: The tariff classification of a women’s reversible jacket from China or Hong Kong

Dear Mr. Imbrogulio:

In your letter dated April 7, 1999, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style W2450LAMB, is a reversible jacket with one shell composed of lambskin and the other of an 80% wool/20% nylon blended woven fabric. The jacket, which is a hip-length bomber style, has on both sides rib knit cuffs and waistband, a pointed collar, slant pockets at the waist and a buttoned flap over a full-front zipper closure.

In your letter you stated that you believe that the item will be purchased and worn primarily as a leather garment and that, therefore, the leather side imparts the essential character. In a telephone conversation with the Custome office in Seattle you provided figures indicating that the cost of the leather greatly exceeds that of the fabric.

In examining the sample it is apparent that depending on the preference of the user, either side of the garment is functional and appropriate for wear. Based on prior decisions where both sides of a reversible garment were equally suitable for wear as the outer shell and Customs held that there was no essential character, the present item is classifiable as a textile garment. The applicable subheading for the jacket will be 6202.91.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of wool or fine animal hair. The duty rate will be 41.2 cents/kg plus 18.6 percent ad valorem.

This jacket falls within textile category designation 435. Based upon international textile trade agreements products of China and Hong Kong are subject to quota 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 212-637-7076.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: