850237 85 Ruling Active

The tariff classification of ladies' outerwear jackets, 540 and 543, from Taiwan or Korea.

Issued February 27, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2060

Headings: 6202

Product description

Each garment is pieced together from woven cotton panels and trim, and from knitted acrylic panels and trim. Style 540 is characterized by a V-neck above a full-front, zippered opening, by long sleeves, and by pockets. Knitted portions consist of the cuffs, the waistband, and each of the fronts, exclusive of the woven trim thereon. Style 543 is a pullover with a partial-front, snapped opening, long sleeves, front pockets, and a drawstring threaded through the high neckline. Knitted portions consist of the cuffs, the waistband, and most of the front.

CBP rationale

The applicable subheading for the garments will be 6202.92.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other anoraks.

Full text

NY 850237 CLA-2-62:S:N:N3:357 850237 CATEGORY: Classification TARIFF NO.: 6202.92.2060 Mr. John Haedrich Clear Freight P.O. Box 92963 Los Angeles, CA 90009 RE: The tariff classification of ladies' outerwear jackets, 540 and 543, from Taiwan or Korea. Dear Mr. Haedrich: In your letter dated February 27, 1990, on behalf of Penny Lou of California, you requested a tariff classification ruling. Each garment is pieced together from woven cotton panels and trim, and from knitted acrylic panels and trim. Style 540 is characterized by a V-neck above a full-front, zippered opening, by long sleeves, and by pockets. Knitted portions consist of the cuffs, the waistband, and each of the fronts, exclusive of the woven trim thereon. Style 543 is a pullover with a partial-front, snapped opening, long sleeves, front pockets, and a drawstring threaded through the high neckline. Knitted portions consist of the cuffs, the waistband, and most of the front. The applicable subheading for the garments will be 6202.92.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other anoraks..., windbreakers and similar articles...of cotton. The rate of duty will be 9.5 percent ad valorem. The jackets fall within textile category designation 335. Based upon international textile trade agreements, products of Taiwan or Korea are 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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