The tariff classification of a woman's nylon lined jacketand pair of trousers from Korea
Issued November 6, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.63.3510, 6202.93.4500, 6202.93.5010
Product description
The jacket is lined with a woven 100% nylon fabric stated to have a 600mm polyurethane coating which renders the garment water resistant. The trousers are lined with a knit 65% polyester/35% cotton fabric. The coating on the jacket does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a stand-up collar with a drawstring and a full front opening secured by a heavy-duty zipper. The sleeve cuffs and waistband are elasticized. There are diagonally zippered front pockets at the waist and a diagonally zippered right chest pocket. The front and back panels feature tapestry design inserts and fabric strips with decorative embroidery and metallic yarns. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets below the waistband. The ankle cuffs are elasticized and have a zipper opening. 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.
CBP rationale
The applicable subheading for the trousers will be 6204.63.3510 HTS, which provides for other women's trousers, of synthetic fibers.
Full text
NY 879228 NOVEMBER 6, 1992 CLA-2-62:S:N:N3i:357 879228 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010; 6204.63.3510 Mr. Paul John Crowley Sharretts, Paley, Carter & Blauvelt Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman's nylon lined jacket and pair of trousers from Korea Dear Mr. Crowley: In your letter dated October 12, 1992, on behalf of Foreign Resources Corp., you requested a classification ruling. The sample submitted, style number 13042/33433, is a woman's jacket and pair of trousers constructed of an outershell composed of a woven iridescent 51% nylon/49% polyester fabric. The jacket is lined with a woven 100% nylon fabric stated to have a 600mm polyurethane coating which renders the garment water resistant. The trousers are lined with a knit 65% polyester/35% cotton fabric. The coating on the jacket does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a stand-up collar with a drawstring and a full front opening secured by a heavy-duty zipper. The sleeve cuffs and waistband are elasticized. There are diagonally zippered front pockets at the waist and a diagonally zippered right chest pocket. The front and back panels feature tapestry design inserts and fabric strips with decorative embroidery and metallic yarns. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets below the waistband. The ankle cuffs are elasticized and have a zipper opening. 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 trousers will be 6204.63.3510 HTS, which provides for other women's trousers, of synthetic fibers. The rate of duty will be 30.4 percent ad valorem. The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. 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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