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 N024457 - NY N024529 > NY N024518

Previous Ruling Next Ruling
NY N024518

April 7, 2008



TARIFF NO.: 6201.93.3511

Ms. Maristella Iacobello
Phillips – Van Heusen Corporation
200 Madison Avenue
New York, N.Y. 10016

RE: The tariff classification of a man’s pullover jacket from China and Bangladesh

Dear Ms. Iacobello:

In your letter dated March 6, 2008, you requested a classification ruling.

The sample submitted, “Izod” style number 4563151, is a man’s hip-length pullover jacket that has a shell with the majority consisting of a woven 100% polyester fabric that has a polyurethane coating, and with 3-inch wide inserts that extend along the side seam from the sleeve opening to the waist on each side of the garment, also composed of a woven 100% polyester fabric, but not coated for water resistance. The jacket is lined in the rear yoke and in the inner portion of the collar with a mesh fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a stand-up collar with a partial opening at the neck area that is secured by a zipper closure that extends to the top of the collar, a zippered pocket on the left chest, long sleeves with elastic capping at the wrists, two front pockets with side openings below the waist, a free-hanging rear yoke that covers the mesh lining and elastic capping at the bottom hem.

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

In your letter you suggested classification for this garment under HTS 6211.33.0058, as a jacket-type garment excluded from heading 6201. However, this garment has the characteristics of an outerwear jacket and will be classified as such.

Because of the inserts of uncoated fabric on each side, this jacket is not eligible for classification as water resistant.

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The duty rate will be 27.7 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/.

The jacket falls 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 W. Raftery at 646-733-3047.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: