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 F89843 - NY F89898 > NY F89873

Previous Ruling Next Ruling
NY F89873





August 16, 2000

CLA-2-61:RR:NC:TA:359 F89873

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010; 6202.93.5011

Mr. Ryan Rombalski

Forrester’s

P.O. Box 14370

Portland, OR 97293-0370

RE: The tariff classification of two women’s jackets from Taiwan

Dear Mr. Rombalski:

In your letter dated July 11, 2000, you requested a tariff classification ruling. Your samples are being returned under separate cover.

You submitted two samples. Style number ST30L-01 is a woman’s jacket that is constructed from 100% polyester, fleece knit fabric with a 100% nylon lining. The jacket features a stand-up collar; long sleeves with elastic cuffs; a full front opening with a zipper closure; two front vertical zippered pockets at the waist; and a drawstring bottom. The sleeves are detachable at the armholes with a zipper. A textile label with the “Performance Forrester’s” Outerwear” logo is sewn on the back yoke.

Style number ST90L-01, "Ladies' SporTech Fleece Reversible ZipOver", is a woman's hip-length reversible pullover jacket. One side of the jacket is constructed of a shell composed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a woven 100% polyester fabric. In a fax you submitted you indicated that the garment is not coated for water resistance.

The jacket has a stand-up collar with a partial opening at the neck that is secured by a reversible zipper pull closure. The garment has long sleeves with elasticized cuffs and an elasticized waistband. The knit polyester fabric side of the garment has two front pockets with zipper closures at the waist and a textile label with the "Performance Forrester's Outerwear" logo on the back yoke. The woven polyester fabric side has two side seam pockets at the waist and a textile label with the "Performance Forrester's Outerwear" logo on the back yoke.

For style number ST90L-01 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 knit polyester fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven based on the above.

The applicable subheading for style number ST30L-01 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoatsand similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 28.9 percent ad valorem.

The applicable subheading for style number ST90L-01 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.4 percent ad valorem..

We note that style number ST90L-01 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.

Styles ST30L-01 and ST90L-01 fall in category designation 635. Based upon international textile trade agreements products of Taiwan 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 Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: