The tariff classification of five women's two-piece jacketsfrom Korea.
Issued May 25, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.93.4500, 6102.30.2010, 6202.93.5010
Product description
The two- piece jackets consist of a woven hip-length jacket and a knit hip-length jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the jackets are worn together, each jacket can also be worn separately and will be classified as separate garments. The shell of each woven jacket is constructed of a 100% nylon taslan fabric which
CBP rationale
The applicable subheading for the knit jackets will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers.
Full text
NY 851947 MAY 25 1990 CLA-2-62:S:N:N3I:357 851947 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010; 6102.30.2010 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of five women's two-piece jackets from Korea. Dear Ms. Shira: In your letter dated April 23, 1990, on behalf of your client, Foreign Resources Corp., you requested a tariff classification ruling. The samples submitted, style numbers 87118, 87119, 87120, 87121 and 87123 are five women's two-piece jackets. The two- piece jackets consist of a woven hip-length jacket and a knit hip-length jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the jackets are worn together, each jacket can also be worn separately and will be classified as separate garments. The shell of each woven jacket is constructed of a 100% nylon taslan fabric which you state is coated with polyurethane rendering the garment water resistant. Each woven jacket has a 100% nylon lining. The knit jackets are constructed of a 100% polyester polar fleece fabric. The coating on the woven jackets are not separately visible, therefore HTS 6210 does not apply. Each woven jacket features a full front opening with a heavy-duty zipper closure as well as a secondary zipper for the attaching of the knit jacket. There is an overlapping flap with snaps covering the zipper area. A self-fabric snap tab at the nape of the neck and on each sleeve cuff is also used for attaching the knit jacket. The garments sleeve cuffs and waistband are elasticized. Styles 87118, 87120 and 87121 have "VELCRO"-type fasteners on the sleeve cuffs. Styles 87118, 87120, 87121 and 87123 have zippered front pockets at the waist. Style 87119 has two side pockets at the waist and two large front snap flap pockets. Each knit jacket has a full front opening with a heavy-duty zipper closure. The sleeve cuffs and waistband are composed of a ribbed-knit fabric. There are two front pockets with a zipper closure. Styles 87118, 87119, 87121 and 87123 are constructed of a plaid design. The samples are being returned to you as you have requested. If the woven jackets pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6202.93.4500, which provides for other women's anoraks, wind- breakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem. If the woven jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5010, which provides for other women's anorak, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem. The applicable subheading for the knit jackets will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers. The rate of duty will be 30 percent ad valorem. The woven jackets and the knit jackets fall within textile category designation 635. Based upon international textile trade agreements, products of Korea 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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