The tariff classification of a woman’s jacket and padded sleeveless jacket set from Korea

NY G88856 April 11, 2001 CLA-2-62:RR:NC:WA:357 G88856 CATEGORY: Classification TARIFF NO.: 6202.92.2020; 6210.50.9050 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of a woman’s jacket and padded sleeveless jacket set from Korea Dear Ms. Rizzo: In your letter dated March 16, 2001, on behalf of Donna Karan New York a division of the Donna Karan Company, you requested a classification ruling. The sample submitted, style number P313015CC, is a woman’s two-piece set. The two-piece set consists of a lower hip-length outer jacket and a lower hip-length inner padded sleeveless jacket that can be snapped together along the front edges and at the nape of the neck so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer jacket is constructed of a shell composed of a woven 100% cotton fabric that has a visible wax coating on the inner surface. The jacket is unlined. The jacket has a stand-up collar that is composed on the outer surface of a cotton corduroy fabric and on the inner surface of a cotton woven fabric, a full front opening that is secured by a zipper closure and an overlapping flap with a one-snap closure at the neck that covers the zipper area. The jacket also has twelve additional snaps on the inner portion of the jacket along the front opening and along the rear portion of the neck that are for attaching the inner padded sleeveless jacket. The garment features two handwarmer pockets above the waist, two front pockets with flaps secured by snap closures at the waist, long sleeves with a tab secured by a snap closure at the wrists and a straight cut hemmed bottom. The inner padded sleeveless jacket, which you indicated in a phone conversation has both a shell and a lining composed of a woven 100% cotton fabric, is quilted in a diamond pattern to a nonwoven batting insulation fill. The padded sleeveless jacket has oversized armholes, a full front opening, a zippered pocket along the right front placket and a straight cut bottom hem. The armholes and the outer edges surrounding the garment are trimmed with capping composed of a corduroy fabric. The snaps along the front opening and on the rear portion of the neck area are used to attach the garment to the outer jacket. The samples are being returned to you. The applicable subheading for the outer jacket will be 6210.50.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: other: other: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the inner padded sleeveless jacket will be 6202.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ padded sleeveless jackets: of cotton: other. The duty rate will be 9.1 percent ad valorem. The outer jacket falls within textile category designation 335. The inner padded sleeveless jacket falls within textile category designation 359 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