The tariff classification of a man’s pullover jacket from Korea

NY J89003 November 3, 2003 CLA-2-62:RR:NC:WA:357 J89003 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, N.Y. 10018 RE: The tariff classification of a man’s pullover jacket from Korea Dear Ms. Richardson: In your letter dated October 2, 2003, on behalf of Majestic Athletic, you requested a classification ruling. The sample submitted, style number AJP40, is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% nylon fabric that has a polyurethane coating for water resistance. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a v-neck style collar composed of a ribbed-knit fabric, an overlay strip of ribbed-knit fabric on each side of the collar that measures approximately 3-1/4 inches in length and 1-1/2 inches in width, long sleeves with elasticized cuffs and two front hand warmer pockets at the waist. The garment has an elasticized capping fabric at the bottom hem and a zipper opening on the left side seam. The jacket features an embroidered emblem on the left sleeve and embroidered letters across the front chest that represent the name of an athletic team. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem. The jacket falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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