The tariff classification of a man's jacket from Korea
Issued October 24, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.92.2050
Headings: 6201
Product description
The outershell of the jacket is constructed of textile and leather. The textile portion of the garment is composed of a woven 65 percent cotton/35 percent nylon fabric blend. The jacket has a quilted lining composed of a printed nylon fabric. The garment features a full-front opening with a heavy-duty zipper closure and an overlapping flap secured by three buttons covering the zipper area. There is a double collar. One of the collars is a removable mouton; the other is leather. The portions of the jacket that are composed of leather are the lower front and back panels, the flap that covers the front zipper, the cuffs, the pocket flaps on the chest, the border of the front slash pockets, the gussets in the back and the small patch pocket on the left elbow. The upper portion of the front and back panels and the sleeves are composed of textile. Although figures provided indicate that the leather exceeds the textile in surface area, value and weight, these figures include portions of leather which constitute trimming. In accordance with the Explanatory Notes to HTS Chapter 62, the classification of goods in that chapter is not affected by the presence of non-textile materials, including leather, when those materials are mere trimming. Discounting the portions which are trimming, in our opinion the garment does not derive its essential character from the leather. As such, it is classified as a textile garment. The sample is being returned to you.
CBP rationale
The applicable subheading for the jacket will be 6201.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles.
Full text
NY 856807 October 24, 1990 CLA-2-62:S:N:N3I:357 856807 CATEGORY: Classification TARIFF NO.: 6201.92.2050 Mr. William J. LeClair Trans-Border Customs Service, Inc. P.O. Box 800 Champlain, New York 12919 RE: The tariff classification of a man's jacket from Korea Dear Mr. LeClair: In your letter dated September 27, 1990, on behalf of Oggi, Inc., you requested a classification ruling. The sample submitted, style number 2502, is a man's bomber- styled jacket. The outershell of the jacket is constructed of textile and leather. The textile portion of the garment is composed of a woven 65 percent cotton/35 percent nylon fabric blend. The jacket has a quilted lining composed of a printed nylon fabric. The garment features a full-front opening with a heavy-duty zipper closure and an overlapping flap secured by three buttons covering the zipper area. There is a double collar. One of the collars is a removable mouton; the other is leather. The portions of the jacket that are composed of leather are the lower front and back panels, the flap that covers the front zipper, the cuffs, the pocket flaps on the chest, the border of the front slash pockets, the gussets in the back and the small patch pocket on the left elbow. The upper portion of the front and back panels and the sleeves are composed of textile. Although figures provided indicate that the leather exceeds the textile in surface area, value and weight, these figures include portions of leather which constitute trimming. In accordance with the Explanatory Notes to HTS Chapter 62, the classification of goods in that chapter is not affected by the presence of non-textile materials, including leather, when those materials are mere trimming. Discounting the portions which are trimming, in our opinion the garment does not derive its essential character from the leather. As such, it is classified as a textile garment. The sample is being returned to you. The applicable subheading for the jacket will be 6201.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles. The duty rate will be 10 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories 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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