The tariff classification of a man's jacket from Malaysia
Issued February 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
Product description
The submitted sample, style 880586519, is a man's jacket of 100% nylon woven fabric. The inner surface of the outer shell is visibly coated with a plastic coating. The jacket features a full front zippered opening, long sleeves with elasticized cuffs, a hood, drawstring bottom, and four pockets with zippered closures. Imported with the jacket is a barrel-shaped bag measuring approximately seven inches long and 4 inches wide, with a drawstring closure on the open end. The upper portion of the bag is constructed of a nylon mesh material and the bottom portion is constructed of the same fabric as the jacket. The Customs Service has determined that bags of this type imported and sold with a garment are composite goods as that term is defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment. Your sample will be returned as requested.
CBP rationale
The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, or 5907, other men's or boys' garments, other, anoraks (including ski-jackets), windbreakers and similar articles.
Full text
PD A80187 February 26, 1996 CLA-2-62 SE:TCP:D I09 A80187 CATEGORY: Classification TARIFF NUMBER: 6210.40.5020 David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Ave New York NY 10167-0002 RE: The tariff classification of a man's jacket from Malaysia Dear Mr. Evan: In your letter dated February 8, 1996, on behalf of your client Tommy Hilfiger U.S.A., you requested a classification ruling. The submitted sample, style 880586519, is a man's jacket of 100% nylon woven fabric. The inner surface of the outer shell is visibly coated with a plastic coating. The jacket features a full front zippered opening, long sleeves with elasticized cuffs, a hood, drawstring bottom, and four pockets with zippered closures. Imported with the jacket is a barrel-shaped bag measuring approximately seven inches long and 4 inches wide, with a drawstring closure on the open end. The upper portion of the bag is constructed of a nylon mesh material and the bottom portion is constructed of the same fabric as the jacket. The Customs Service has determined that bags of this type imported and sold with a garment are composite goods as that term is defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment. Your sample will be returned as requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, or 5907, other men's or boys' garments, other, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.5%. Style 880586519 falls within textile category designation 634. Based upon international textile trade agreements, products of Malaysia are subject to quota and the requirements of a visa. 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle Enclosure
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