CLA-2-62:S:N:N3I:357 868531
Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, N.Y. 10006
RE: The tariff classification of a man's raincoat and two
jackets from Korea
Dear Ms. Muoio:
In your letter dated October 25, 1991, on behalf of Gant
Corporation, you requested a classification ruling.
Three samples were submitted as follows: Style number J902YA is a
man's full-length raincoat constructed of a shell composed of a woven
100% cotton fabric. The raincoat has a full front opening secured by
four buttons. A detachable hood featuring a drawcord tightening and
two button closures at the chin is held to the garment by five
buttons. There are four large, deep front pockets. Two of the pockets
have buttoned flap closures. All of the buttons on the raincoat
feature the "Salty Dog" trade name. The sleeve cuffs have adjustable
"VELCRO"-type fasteners.
Style number J901YC is a man's thigh-length jacket constructed of
a shell composed of a woven 100% cotton fabric. The jacket has a full
front opening secured by four buttons. There is an inner drawcord with
plastic cord stoppers at the waist. The jacket's collar is composed of
suede. On the front of the jacket there are four large deep front
pockets with buttoned flaps. All of the buttons on the jacket feature
the "Salty Dog" trade name.
Style number J904YD is a man's thigh-length pullover jacket
constructed of a shell composed of a 100% cotton fabric. The jacket
has a partial zipper opening at the neck with a contrasting colored
fabric insert. An overlapping flap with two snaps covers the zipper.
A roll-up hood with a drawcord tightening is concealed within the
jacket's collar by a zipper. On the front of the jacket there is a
large pouch pocket with a flap closure and a large hand-warmer pocket.
The sleeve cuffs have adjustable snap closures. A drawcord with
plastic cord stoppers is through the bottom hem. The snaps on the
jacket feature the "Salty Dog" trade name.
Based on the test results submitted the samples Style numbers
J901YC, J902YA and J904YD are shown to have a PU coating.
The coating on the garments does not change the surface character
of the fabric, therefore HTS 6210 does not apply.
The samples are being returned to you as you have sugested.
If Style numbers J901YC and J904YD pass 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
garments will be 6201.92.1500, which provides for other men's anoraks,
windbreakers and similar articles of cotton, water resistant. The duty
rate will be 6.6 percent ad valorem.
If Style numbers J901YC and J904YD do not pass the water
resistance test, then the applicable HTS subheading for the garments
will be 6201.92.2050, which provides for other men's anoraks,
windbreakers and similar articles of cotton. The duty rate will be 10
percent ad valorem.
The applicable subheading for Style number J902YA will be
6201.12.2010, HTS, which provides for other men's overcoats, carcoats,
capes, cloaks and similar coats, of man-made fibers, raincoats. The
duty rate will be 10 percent ad valorem.
Style numbers J901YC, J904YD and J902YA fall within textile
category designation 334. 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 may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport