The tariff classification of two men’s jackets from Korea

NY G87806 April 5, 2001 CLA-2-62:RR:NC:WA:357 G87806 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 6101.30.2010 Ms. Diana Pfeiffer Global Transportation Services, Inc. 1930 Sixth Ave. So., 2nd Floor Seattle, WA 98134 RE: The tariff classification of two men’s jackets from Korea Dear Ms. Pfeiffer: In your letter dated February 20, 2001, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a classification ruling. Two samples were submitted, as follows: Style number 5B4521 is a man’s upper thigh-length jacket with a shell composed of a base fabric constructed of a knit interlock 100% polyester fabric. An acrylic glue is applied to the fabric, and then it is covered with a rayon and nylon flocking material which forms the exterior service. The garment is lined with a woven 100% polyester fabric which is quilted to a nonwoven batting insulation fill. The jacket has a full front opening, a notched lapel style collar and an additional chest warmer collar. The chest warmer collar is sewn to the edge on each side of the garment's’ front facing and extends along the length of the jacket. The garment’s front opening is secured by a zipper closure on the inner chest warmer collar and by a double overlapping flap with a left-over-right three-button hidden placket closure that covers the zipper area. The jacket has long hemmed sleeves, two front slash pockets at the waist, an inner pocket and a straight cut hemmed bottom. Style 5B5291 is a man’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven, sueded fabric and an inner layer of 58% polyester, 39% acrylic, 3% polyurethane, “sherpa” knit pile fabric. Style 5B5291 has a full front opening with a zippered closure; long sleeves with adjustable hook and loop tabs at the wrists; a self-fabric hood with a drawstring closure; zippered inset chest pockets; two inset pockets below the waist; and a straight bottom with a drawstring. The samples are being returned to you as you have requested. The applicable subheading for style number 5B4521 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other men’s or boys’. The duty rate will be 7.2 percent ad valorem. Because style 5B5291 is of laminated knit pile construction, its classification is governed by Legal Note 1(c) of Chapter 60, HTS. Consequently, the applicable subheading for style number 5B5291 will be 6101.30.2010, HTS, which provides for men’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers. The duty rate will be 28.7 percent ad valorem. Both jackets fall within textile category designation 634. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division