The tariff classification of a men’s jacket and trousers from China

NY J82038 April 11, 2003 CLA-2-62:RR:NC:TA:357 J82038 CATEGORY: Classification TARIFF NO.: 6201.92.2031; 6103.43.1520 Mr. William Ortiz S.J.Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a men’s jacket and trousers from China Dear Mr. Ortiz: In your letter dated March 12, 2003, on behalf of Jean Design Ltd., you requested a classification ruling. Samples were submitted and are being returned to you. Style 31073L is a men’s unlined jacket with front and back panels made from a 100% cotton denim fabric and sleeves, side panels and hood made from a knitted 55% polyester/45% cotton fabric. The jacket has a full front opening with a zipper closure, an elasticized waistband, slant pockets at the waist and rib knit cuffs. The essential character is provided by the woven cotton portions. The applicable subheading for style 31073L will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTS), which provides for other anoraks, windbreakers and similar articles, of cotton, of blue denim, men’s. The duty rate will be 9.5 percent ad valorem. Style 51506 is a pair of men’s pants constructed from both knit and woven fabric. The entire front of the garment is constructed from 55% polyester 45% cotton, jersey knit fabric. The entire back is of 100% cotton, woven fabric. The pants feature a knit waistband and an inside drawstring; three rear belt loops; a concealed fly with a snap and a zipper closure; zippered hip pockets; two rear patch pockets, a zippered rear pocket; patch pockets with hook and loop closures on each leg; and hemmed leg openings with side zippers at the ankles. The lower portion of each leg zips off below the knee to create a pair of short pants. The essential character of the trousers is imparted by the front panels. Consequently, the applicable subheading for style 51506 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty is 28.4 percent ad valorem. Style 31073L falls within textile category designation 334, while style 51506 falls within textile category designation 647. Based upon international textile trade agreements products of China are subject to quota 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division