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 > 2008 NY Rulings > NY N022750 - NY N022846 > NY N022818

Previous Ruling Next Ruling
NY N022818




March 4, 2008

CLA-2-61:OT:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9025; 6101.30.2010

Ms. Paula Schiller
Cutter & Buck
701 North 34th St.
Seattle, WA 98103

RE: The tariff classification of men’s jackets from Vietnam

Dear Ms. Schiller:

In your letter dated January 30, 2008, you requested a classification ruling. The samples submitted are being returned as you requested.

Two samples were submitted. The first, style MCO09757, “CB Weathertec Elite ½ Zip Jacket,” is a men’s jacket made from a 100% polyester knitted fabric with a visible polyurethane coating on the inner surface. Most of the jacket is made of one color fabric, while portions of the raglan sleeves are made in a contrasting color. The jacket has a partial opening with a zipper that extends to the top of the collar, zippered pockets at the waist and in the right chest area, an elasticized drawstring with a cord lock through the bottom hem, hook and loop adjustment tabs at the wrists and a full lining.

The second item, style MCO09782, “CB Weathertec Catalyst Soft Shell,” is a men’s jacket made from a bonded fabric that consists of two finely knit 100% polyester fabrics with a layer of polyurethane in the center. Portions of the jacket are made with one fabric on the exterior and other portions are made with the fabric reversed. This jacket has a full front opening with a zipper that extends to the top of the collar, long sleeves with hook and loop tabs at the ends, zippered pockets at the waist and on the right sleeve and an elasticized drawstring with a cord lock through the bottom hem. It is unlined.

You suggested classification of these jackets in 6113.00.1005, HTSUS, a provision that requires garments to have an outer surface completely covered or obscured by rubber or plastics. As style MCO09757, “CB Weathertec Elite ½ Zip Jacket,” is coated on the inner surface, and the plastic on style MCO09782, “CB Weathertec Catalyst Soft Shell,” does not meet the tariff requirements for visibility, your suggested subheading is not applicable to either garment.

The applicable subheading for style MCO09757, “CB Weathertec Elite ½ Zip Jacket,” will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5903, 5906 or 5907, men’s or boys’ coats or jackets, other than of cotton. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style MCO09782, “CB Weathertec Catalyst Soft Shell,” will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 28.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both jackets fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: