CLA-2-62:RR:NC:WA:357 G89222
Ms. Diane Burgos
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, N.Y. 11581
RE: The tariff classification of a woman’s jacket and vest set from China and Hong Kong
Dear Ms. Burgos:
In your letter dated April 17, 2001, on behalf of Tahari Ltd., you requested a classification ruling.
The sample submitted, style number D47AG103, is a woman’s jacket and vest set. The two-piece set consists of a hip-length outer jacket and a hip-length inner vest that can be buttoned together along the front edges and along the rear portion of the collar so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.
The outer jacket is constructed of a shell composed of a woven denim 96.5% cotton/3.5% Lycra fabric. In a phone conversation you indicated that the fabric weight of the jacket is 14.5 ounces per square yard. The jacket has a pointed fold-down collar, a full front opening that is secured by five right-over-left metal button closures, and 11 textile loops along the inner portion of the front placket and along the rear collar to attach the vest. The jacket also has two chest pockets secured by flaps with a one-button closure, long vented sleeves with a metal one-button closure on the cuffs and a 2-1/2 inch banded bottom hem that has side seam tabs which are secured to metal one-button closures on the rear panel. Each button features the “Theory” logo.
The inner vest is constructed of a shell composed of 100% rabbit fur. The vest is lined with a woven man-made fiber fabric. The vest has a pointed fold-down collar, is sleeveless with oversized armholes and has a straight cut bottom hem. The vest has 11 buttons along the inner portion of the front placket and along the rear collar to attach it to the outer jacket.
The samples are being returned to you as you have requested.
The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.1 percent ad valorem.
The applicable subheading for the vest will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel and clothing accessories, other. The duty rate will be 4 percent ad valorem.
The jacket falls within textile category designation 335. Based upon international textile trade agreements products of China and Hong Kong 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 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 outer jacket may be subject to an ITC exclusion order dealing with faded denim garments produced by an acid wash method. For further information on admissibility please contact your local Customs office prior to importation of the goods. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.
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 212-637-7076.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division