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 > 2000 NY Rulings > NY F84991 - NY F85039 > NY F85025

Previous Ruling Next Ruling
NY F85025

April 25, 2000

CLA-2-62:RR:NC:WA:357 F85025


TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Betsy Carlo
G & F Enterprises
58 West 40th Street
12th Floor
New York, N.Y. 10018

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

Dear Ms. Carlo:

In your letter dated March 24, 2000, on behalf of Kenneth Cole Men's Outerwear Division, you requested a classification ruling.

The sample submitted, style number 3B 5611, is a man's upper thigh-length reversible jacket. One side of the jacket is constructed of a shell that is composed of one layer on the outer surface of a woven 100% polyester fabric and one layer of a knit 100% polyester tricot fabric on the inner surface with a polyurethane resin cement in between. In a fax you submitted you indicated that the shell on the other side of the jacket is constructed of an 18 oz. wool melange that is composed of a woven 50% wool/10% nylon/40% acrylic fabric.

The jacket has a pointed collar, a full front opening that is secured by a reversible zipper pull closure, long hemmed sleeves and a straight cut hemmed bottom. Each side of the garment has a tab with a "VELCRO"-type fastener at the neck. The jacket has two front pockets with zipper closures located at the waist on the woven wool/nylon/acrylic fabric side of the garment and two front slash pockets located at the waist on the woven polyester fabric side.

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

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the woven polyester layer/knit polyester layer fabric nor the woven wool/nylon/acrylic fabric provides the essential character. Therefore, classification will be as woven man-made fibers based on the above.

This garment is eligible for classification as water resistant. 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 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 7.3 percent ad valorem.

If the 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 28.4 percent ad valorem.

We note that this jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

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

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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: