The tariff classification of two men's golf windbreakers fromEngland; teflon coated; water resistant; not water resistant
Issued August 20, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3511, 6201.93.3000
Headings: 6201
Product description
The first sample is a nylon woven jacket; the other is made from Trevira polyester microfibers, according to the hang tag. Both garments have a crew neck with a rib knit collar, cuffs and waistband and are waist- length. Both are spray coated with teflon. The samples were analyzed by the Customs laboratory which determined that the nylon pullover does not meet the requirements for water resistance described in HTS Chapter 62 Additional U.S. Note 2, while the polyester garment did meet the requirements of Additional U.S. Note 2.
CBP rationale
The applicable subheading for the nylon jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The applicable subheading for the polyester jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant.
Full text
NY 886864 AUGUST 20, 1993 CLA-2-62:S:N:N3:357 886864 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Pam Brown Cargo U.K., Inc. 4790 Aviation Parkway Atlanta GA 30349 RE: The tariff classification of two men's golf windbreakers from England; teflon coated; water resistant; not water resistant Dear Ms. Brown: In your letter dated May 26, 1993, on behalf of Mileta Sports Limited of West Yorkshire, England, you requested a classification ruling. Two samples were submitted and were destroyed in analysis. The first sample is a nylon woven jacket; the other is made from Trevira polyester microfibers, according to the hang tag. Both garments have a crew neck with a rib knit collar, cuffs and waistband and are waist- length. Both are spray coated with teflon. The samples were analyzed by the Customs laboratory which determined that the nylon pullover does not meet the requirements for water resistance described in HTS Chapter 62 Additional U.S. Note 2, while the polyester garment did meet the requirements of Additional U.S. Note 2. The applicable subheading for the nylon jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men'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 polyester jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate is 7.6 percent ad valorem. 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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Application for Further Review of Protest No. 1601-11-100355; Classification of Boys’ Garments
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