The tariff classification of a man’s jacket from China and Korea

PD E88501 October 20, 1999 CLA-2-62:LA:S:T:1:2:I23 E88501 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Richard Tinelli Mastercargo, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a man’s jacket from China and Korea Dear Mr. Tinelli: In your letter dated October 5, 1999, on behalf of Wicked Fashions, Inc., you requested a tariff classification ruling. The submitted sample, style 1QP05, is a man’s reversible jacket constructed from 100% nylon woven fabric on one side and 100% polyester fleece knit fabric on the reverse side. The pullover jacket features a partial frontal opening with a zipper closure that extends to the top of the stand-up collar, long sleeves with elasticized cuffs, side pockets below the waist and a drawstring at the bottom. According to the importer, the nylon side of the jacket is coated with 600 millimeters of polyurethane, rendering the garment water resistant. The coating is not visible to the naked eye, therefore, 6210 does not apply. Your sample will be returned as requested. If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6201.93. 3000, Harmonized Tariff Schedule of the United States (HTS), which provides for water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem. If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other anoraks and similar articles of man-made fibers. The rate of duty will be 28.6% ad valorem. The jacket falls within textile category designation 634. As a product of China or Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport