852041 85 Ruling Active

The tariff classification of a woman's double jacket fromKorea.

Issued May 17, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.4500, 6102.30.2010, 6202.93.5010

Headings: 6102, 6202

Product description

The item in question, style 87122, consists of two jackets: an outer jacket with a shell of 100% woven nylon taslan fabric and a woven nylon lining, and an inner jacket made from 100% knit polyester polar fleece. The outer jacket is stated to be water resistant as a result of an application of polyurethane plastics to the inner surface of the outer shell. The outer jacket has a full-front opening with a zip-through collar, elasticized cuffs and waist, zippered, slant pockets at the waist and a seven-snap storm flap over the front zipper. The shell is constructed of pieced, contrasting colored inserts. The inner jacket has a full-front zipper opening with a zip- through collar, two slant, zippered pockets at the waist, and a knit waistband and cuffs. Although the two jackets may be joined with zippers to form a single garment, each is capable of being worn separately; therefore, they are classified as two garments. The coating on the woven jacket is not separately visible; therefore, heading 6210, HTS, is not applicable. If meeting the water resistance requirements in Chapter 62, U.S. Note 2,

CBP rationale

the applicable subheading for the outer jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's water resistant anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 7.6% ad valorem. If not meeting the requirements of U.S. Note 2, the applicable subheading for the woven jacket 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 knit jacket will be 6102.30.2010, which provides for other women's overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers.

Full text

NY 852041 MAY 17 1990 CLA-2-62:S:N:N3:357 852041 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010; 6102.30.2010 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad St. New York, N.Y. 10004 RE: The tariff classification of a woman's double jacket from Korea. Dear Ms. Shira: In your letter dated April 30, 1990, on behalf of Foreign Resources Corp., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 87122, consists of two jackets: an outer jacket with a shell of 100% woven nylon taslan fabric and a woven nylon lining, and an inner jacket made from 100% knit polyester polar fleece. The outer jacket is stated to be water resistant as a result of an application of polyurethane plastics to the inner surface of the outer shell. The outer jacket has a full-front opening with a zip-through collar, elasticized cuffs and waist, zippered, slant pockets at the waist and a seven-snap storm flap over the front zipper. The shell is constructed of pieced, contrasting colored inserts. The inner jacket has a full-front zipper opening with a zip- through collar, two slant, zippered pockets at the waist, and a knit waistband and cuffs. Although the two jackets may be joined with zippers to form a single garment, each is capable of being worn separately; therefore, they are classified as two garments. The coating on the woven jacket is not separately visible; therefore, heading 6210, HTS, is not applicable. If meeting the water resistance requirements in Chapter 62, U.S. Note 2, the applicable subheading for the outer jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's water resistant anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 7.6% ad valorem. If not meeting the requirements of U.S. Note 2, the applicable subheading for the woven jacket will be 6202.93.5010, HTS, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5% ad valorem. The applicable subheading for the knit jacket will be 6102.30.2010, which provides for other women's overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers. The duty rate will be 30% ad valorem. Each garment 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →