J85831 J8 Ruling Active

The tariff classification of a woman’s jacket and trousers from Hong Kong

Issued July 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010, 6104.62.2011

Headings: 6104, 6102

Product description

The submitted sample, style number 2995JH, is a woman’s two-piece garment comprised of a jacket and trousers. The garments are constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a hood, long sleeves with rib knit cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom. The trousers feature an elastic drawstring waist and long hemmed leg openings. Although you suggest that the garments are classified in item numbers 6112.11.0020 and 6112.11.0060 HTS, we note that classification is precluded from heading 6112 HTS, because the nature of the fabric used is not one meant to be worn exclusively or mainly in the pursuit of sporting activities. Your samples are being returned as requested.

CBP rationale

The applicable subheading for style number 2995JH, the jacket, will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women's.

Full text

NY J85831 July 3, 2003 CLA-2-61:RR:NC:TA:359 J85831 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6104.62.2011 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s jacket and trousers from Hong Kong Dear Mr. Spoto: In your letter dated June 18, 2003, on behalf of Eastern Pacific Apparel, Inc., 8 West 40th Street, Second Floor, NY, NY 10018, you requested a tariff classification ruling. The submitted sample, style number 2995JH, is a woman’s two-piece garment comprised of a jacket and trousers. The garments are constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a hood, long sleeves with rib knit cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom. The trousers feature an elastic drawstring waist and long hemmed leg openings. Although you suggest that the garments are classified in item numbers 6112.11.0020 and 6112.11.0060 HTS, we note that classification is precluded from heading 6112 HTS, because the nature of the fabric used is not one meant to be worn exclusively or mainly in the pursuit of sporting activities. Your samples are being returned as requested. The applicable subheading for style number 2995JH, the jacket, will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women's. The rate of duty will be 16% ad valorem. The subheading for style number 2995JH, the trousers, will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: trousers and breeches: women’s: other. The duty rate will be 15.1% ad valorem. The jacket falls within textile category designation 335. The trousers fall in category 348. Based upon international textile trade agreements products of Hong Kong 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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