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

NY K82619 February 19, 2004 CLA-2-62:RR:NC:WA:357 K82619 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s pullover jacket from Korea Dear Ms. Bounds: In your letter dated January 20, 2004, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number 4510-A, is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% polyester jacket that has a polyurethane coating. The jacket is lined in the upper portion of the rear panel with a mesh 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a partial opening at the neck that is secured by a zipper closure, long sleeves with elasticized cuffs and two front pockets at the waist, a drawcord tightening at the bottom hem and a left side seam zipper opening that has a mesh fabric gusset. The garment also has an integral hood, a stand-up collar with a overlay strip of a mesh fabric surrounding the outer surface and overlay portions of mesh fabric edged with piping fabric under each armhole and on the upper portion of each side seam. The garment’s hood can be rolled up and concealed within the collar by three hook and loop fasteners. 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 7.1 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 27.7 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