The tariff classification of two women's pullover jackets and two women's pair of trousers from Taiwan, Singapore, Korea, Malaysia, Indonesia, Sri Lanka, Thailand or the United Arab Emirates.
Issued March 5, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.23.0030, 6204.23.0040, 6202.93.5010
Product description
Both components for style number 1034 are constructed of a woven 100% polyester fabric shell with a knit lining composed of a 65% polyester/35% cotton fabric. Both components for style number 1046 are constructed of a woven 100% nylon fabric shell with a knit lining composed of a 65% polyester/35% cotton fabric. Each pullover jacket of style 1034 and 1046 has a partial front opening secured by snaps, a drawstring tightening on the collar and elasticized sleeve cuffs and waistband. The jacket of style 1034 has two zippered front pockets at the waist. The jacket of style 1046 features contrasting colored fabric inserts and has two open side pockets. Each pair of trousers of style 1034 and 1046 features an elasticized waistband with a drawstring tightening and two side pockets below the waist. Each trouser leg has a zipper opening and an elasticized ankle cuff. Our Headquarters office has ruled that lined garments are not considered track suits. Both components of style 1034 are of the same fabric construction, the same color, style and composition and are of corresponding or compatible size. Therefore, style 1034 is considered to be an ensemble. The components of style number 1046 are not considered to be an ensemble because they are not of the same colors.
CBP rationale
The applicable subheading for the jacket of style 1034 will be 6204.23.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ensembles of synthetic fibers, other garments described in heading 6202. The applicable subheading for the pair of trousers of style 1034 will be 6204.23.0040, HTS, which provides for women's ensembles of synthetic fibers, other, trousers. The applicable subheading for the jacket of style 1046 will be 6202.93.5010, HTS, which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers. The applicable subheading for the pair of trousers of style 1046 will be 6204.63.3510, HTS, which provides for other women's trousers of synthetic fibers.
Full text
NY 850200 CLA-2-62:S:N:N3I:357 850200 CATEGORY: Classification TARIFF NOS.: 6204.23.0030; 6204.23.0040; 6202.93.5010 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard Suite 5320 Los Angeles, California 90017 RE: The tariff classification of two women's pullover jackets and two women's pair of trousers from Taiwan, Singapore, Korea, Malaysia, Indonesia, Sri Lanka, Thailand or the United Arab Emirates. Dear Mr. Powell: In your letter dated March 5, 1990, on behalf of your client, Nicholas Import Corporation, you requested a tariff classification ruling. The two samples submitted, Style numbers 1034 and 1046 each consists of a woman's lined pullover jacket and a pair of lined trousers. Both components for style number 1034 are constructed of a woven 100% polyester fabric shell with a knit lining composed of a 65% polyester/35% cotton fabric. Both components for style number 1046 are constructed of a woven 100% nylon fabric shell with a knit lining composed of a 65% polyester/35% cotton fabric. Each pullover jacket of style 1034 and 1046 has a partial front opening secured by snaps, a drawstring tightening on the collar and elasticized sleeve cuffs and waistband. The jacket of style 1034 has two zippered front pockets at the waist. The jacket of style 1046 features contrasting colored fabric inserts and has two open side pockets. Each pair of trousers of style 1034 and 1046 features an elasticized waistband with a drawstring tightening and two side pockets below the waist. Each trouser leg has a zipper opening and an elasticized ankle cuff. Our Headquarters office has ruled that lined garments are not considered track suits. Both components of style 1034 are of the same fabric construction, the same color, style and composition and are of corresponding or compatible size. Therefore, style 1034 is considered to be an ensemble. The components of style number 1046 are not considered to be an ensemble because they are not of the same colors. The applicable subheading for the jacket of style 1034 will be 6204.23.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ensembles of synthetic fibers, other garments described in heading 6202. The rate of duty will be 29.5 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6202.93.5010. The applicable subheading for the pair of trousers of style 1034 will be 6204.23.0040, HTS, which provides for women's ensembles of synthetic fibers, other, trousers. The rate of duty will be 30.4 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6204.63.3510. The applicable subheading for the jacket of style 1046 will be 6202.93.5010, HTS, which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers. The rate of duty will be 29.5 percent ad valorem. The applicable subheading for the pair of trousers of style 1046 will be 6204.63.3510, HTS, which provides for other women's trousers of synthetic fibers. The rate of duty will be 30.4 percent ad valorem. Each jacket for styles 1034 and 1046 falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan, Singapore, Korea, Malaysia, Indonesia, or Sri Lanka are presently subject to quota restraints and a visa requirement. Based upon international textile trade agreements, products of Thailand or the United Arab Emirates are not presently subject to quota restraints but a visa is required. Each pair of trousers for styles 1034 and 1046 falls within textile category designation 648. Based upon international textile trade agreements, products of Taiwan, Singapore, Korea, Malaysia, Indonesia, Sri Lanka, Thailand or the United Arab Emirates are presently subject to quota restraints and a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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