The tariff classification of a woman's reversible jacket anda woman's stretch coverall from Hong Kong
Issued May 20, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.93.4500, 6202.93.5010
Headings: 6202
Product description
One side of the jacket is constructed of a shell composed of a woven 100% polyester fabric which is stated to have an acrylic coating rendering the garment water resistant. The other side of the jacket is constructed of a shell composed of a knit 100% Dacron polyester fleece fabric. The jacket has a full front opening secured by a heavy-duty zipper with a reversible zipper pull. The garment features an attached hood with a drawcord tightening and a drawcord tightening through the bottom hem. The sleeve cuffs are elasticized. On the woven side of the jacket there are two zippered front pockets at the waist. On the knit side there are two side seam pockets at the waist. Style number 12619, is a woman's stretch coverall. The garment is a long-sleeved one-piece coverall which has leg separations with an attached footstrap at the bottom. There is a front opening secured by a heavy-duty zipper and an attached hood with a drawcord and plastic cord stoppers. The sleeve cuffs are elasticized. The top portion of the garment, which extends from the shoulders to the chest, is constructed of a shell composed of a knit 100% Dacron polyester fleece fabric. The bottom portion of the garment, beginning from just below the chest extending to the bottom of the garment, is constructed of a woven fabric blend composed of a stretch 70% nylon/26% wool and 4% Lycra. The hood is composed of fleece fabric. The samples are being returned to you as you have requested. If the jacket passes 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 garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, which provides for other women'
CBP rationale
The applicable subheading for the coverall will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls', of man-made fibers, coveralls, jumpsuits and similar apparel, other.
Full text
NY 873880 MAY 20 1992 CLA-2-62:S:N:N3I:357 873880 CATEGORY: Classification TARIFF NO.: 6202.93.4500: 6202.93.5010 Ms. Doris Acosta Warnaco, Inc. 90 Park Avenue, 12th Fl. New York, N.Y. 10016 RE: The tariff classification of a woman's reversible jacket and a woman's stretch coverall from Hong Kong Dear Ms. Acosta: In your letter dated April 16, 1992, on behalf of the Speedo division of S. Acquisition Corp., you requested a classification ruling. Two samples were submitted as follows: Style number 12162, is a woman's hip-length reversible jacket. One side of the jacket is constructed of a shell composed of a woven 100% polyester fabric which is stated to have an acrylic coating rendering the garment water resistant. The other side of the jacket is constructed of a shell composed of a knit 100% Dacron polyester fleece fabric. The jacket has a full front opening secured by a heavy-duty zipper with a reversible zipper pull. The garment features an attached hood with a drawcord tightening and a drawcord tightening through the bottom hem. The sleeve cuffs are elasticized. On the woven side of the jacket there are two zippered front pockets at the waist. On the knit side there are two side seam pockets at the waist. Style number 12619, is a woman's stretch coverall. The garment is a long-sleeved one-piece coverall which has leg separations with an attached footstrap at the bottom. There is a front opening secured by a heavy-duty zipper and an attached hood with a drawcord and plastic cord stoppers. The sleeve cuffs are elasticized. The top portion of the garment, which extends from the shoulders to the chest, is constructed of a shell composed of a knit 100% Dacron polyester fleece fabric. The bottom portion of the garment, beginning from just below the chest extending to the bottom of the garment, is constructed of a woven fabric blend composed of a stretch 70% nylon/26% wool and 4% Lycra. The hood is composed of fleece fabric. The samples are being returned to you as you have requested. If the jacket passes 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 garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem. The applicable subheading for the coverall will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls', of man-made fibers, coveralls, jumpsuits and similar apparel, other. The duty rate will be 17 percent ad valorem. The jacket falls within textile category designation 635. The coverall falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong are not presently subject to quota restraints but a visa is required. 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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