The tariff classification of a men’s jacket from Korea

NY K88360 October 26, 2004 CLA-2-62:RR:NC:TA:357 K88360 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Johnna L. Berry AKA International, Inc. 1200 South 192 St. Seattle, WA 98148 RE: The tariff classification of a men’s jacket from Korea Dear Ms. Berry: In your letter dated July 29, 2004, on behalf of Youngone Corp., you requested a classification ruling. Our reply was delayed due to laboratory analysis. The item in question, style HQ-20866 Men’s Softshell Jacket, is a men’s outerwear jacket with a shell made from a laminated fabric. The jacket is hip-length and has a full front opening secured by a zipper that extends to the top of the collar, long hemmed sleeves, an internal elasticized drawstring at the bottom hem, slant, zippered pockets at the waist and inner chest pockets. The shell fabric consists of an outer fabric described as 89% polyester/11% spandex bonded to a brushed inner fabric described as 100% polyester. Analysis by the Customs laboratory indicates that the outer fabric is a plain weave construction and the inner fabric is a brushed knit, non-pile construction. You suggested classification of this garment in subheading 6113.00.9025, HTSUS. Because the plastic bonding substance is not visible this item cannot be classified in Heading 6113 or heading 6210. The classification of this article is governed by the fabric that determines the essential character, which, in this case is the outer, woven fabric. Although your letter did not suggest it, this garment may be eligible for classification as water resistant. If meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements for water resistance, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Korea 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 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division