The tariff classification of a man's jacket and a man's shirt from China
Issued July 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3511, 6201.93.3000, 6205.30.2070
Product description
The jacket has a pointed collar, a full front opening secured by a zipper closure, long sleeves with snap closures on the sleeve cuffs and a zippered pocket on the right chest. A patch on the left chest and a patch on the right sleeve feature the "Polo Sport" trade name. Style number SP26000003628-0QW is a man's pullover shirt constructed of a woven 100% nylon fabric which
CBP rationale
The applicable subheading for the shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other, men's.
Full text
NY B86587 July 2, 1997 CLA-2-62:RR:NC:WA:357 B86587 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6205.30.2070 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a man's jacket and a man's shirt from China Dear Ms. Baron: In your letter dated June 16, 1997, on behalf of your client, Polo Ralph Lauren, you requested a classification ruling. Two samples were submitted as follows: Style number SP26000003668-10C is a man's jacket constructed of a woven 100% nylon fabric which you state has been coated rendering the garment water resistant. The jacket has a pointed collar, a full front opening secured by a zipper closure, long sleeves with snap closures on the sleeve cuffs and a zippered pocket on the right chest. A patch on the left chest and a patch on the right sleeve feature the "Polo Sport" trade name. Style number SP26000003628-0QW is a man's pullover shirt constructed of a woven 100% nylon fabric which you state has been coated for water resistance. The shirt has a pointed collar, a partial opening at the neck secured by a zipper, long sleeves with button closures on the sleeve cuffs, a zippered front pocket at the waist and two side seam vents at the bottom hem. A patch sewn onto the left sleeve and an overlay strip of textile fabric sewn across the chest area features the "Polo Sport" trade name. The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem. The applicable subheading for the shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other, men's. The duty rate will be 30.4c/kg + 27 percent ad valorem. The jacket falls within textile category designation 634. The shirt falls within textile category designation 640. Based upon international textile trade agreements products of China 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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