850758 85 Ruling Active

The tariff classification of a woman's outerwear jacket, style 87084, from Korea.

Issued March 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.4500, 6202.93.5010

Headings: 6202

Product description

This poly-filled garment is manufactured from a multi-colored, woven nylon outershell, and from a nylon lining which is coated with polyurethane. This coating is not separately visible. Basic characteristics include a full-front, zippered opening which extends into the collar, a partially elasticized waistband and cuffs, pockets, and a detachable hood. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in Chapter 62, U.S. note 2, then

CBP rationale

the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's water resistant anoraks (including ski-jackets),.

Full text

NY 850758 CLA-2-62:S:N:N3:357 850758 CATEGORY: Classification TARIFF NOS.: 6202.93.4500; 6202.93.5010 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of a woman's outerwear jacket, style 87084, from Korea. Dear Ms. Shira: In your letter dated March 20, 1990, on behalf of Foreign Resources Corp., you requested a tariff classification ruling. This poly-filled garment is manufactured from a multi-colored, woven nylon outershell, and from a nylon lining which is coated with polyurethane. This coating is not separately visible. Basic characteristics include a full-front, zippered opening which extends into the collar, a partially elasticized waistband and cuffs, pockets, and a detachable hood. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in Chapter 62, U.S. note 2, then the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's water resistant anoraks (including ski-jackets),...and similar articles...of man-made fibers. The rate of duty will be 7.6 percent ad valorem. If the jacket does not pass this test, then the applicable subheading for it will be 6202.93.5010, which provides for women's other anoraks (including ski-jackets),...and similar articles...of man-made fibers. The rate of duty will be 29.5 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of 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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