CLA-2-62:S:N:N5:357 803236
Mr. Thomas J. Schmidt
Stearns Manufacturing Company
P.O. Box 1498
St. Cloud, Minnesota 56302
RE: The tariff classification of two men's jackets and a man's
pair of trousers from Taiwan, China and Thailand
Dear Mr. Schmidt:
In your letter dated October 13, 1994, you requested a
classification ruling.
Three samples were submitted as follows: Style numbers 8501
and 8522 are jackets and style number 8545 is a pair of trousers.
All three garments are constructed of a shell composed of a woven
100% nylon taffeta fabric stated to be coated with a 1500mm
polyurethane which renders the garments water resistant. The
trousers are lined with a woven 100% nylon fabric.
The coating on each garment is not separately visible,
therefore HTS 6210 does not apply.
Style number 8501 is a pullover jacket that has a partial
zipper opening with an inner gusset at the neck. The garment
features an integral hood with a drawcord tightening, elasticized
sleeve cuffs, a zippered front pouch pocket which is covered by an
overlay strip of fabric that has a sewn-on plastic label featuring
the "Stearns" tradename, a free-hanging back yoke that covers a
mesh lining and a drawcord tightening at the bottom hem.
Style number 8522 has a full front opening secured by a zipper
closure. The jacket has a roll-up hood with a drawcord that can be
concealed within the garment's collar by a zipper. The garment
features an inner drawcord tightening at the waist, a drawcord
tightening at the bottom hem, two double entry front pockets
secured by flaps with snap closures, and a free-hanging back yoke
which covers a mesh lining. Below the mesh lining there is a
zippered pocket.
Style number 8545 has an elasticized waistband with a drawcord
tightening. There are two slanted front pockets and a right rear
pocket located below the waist. Each pocket is secured by a
"VELCRO"-type fastener. At the bottom of each trouser leg there is
a zipper opening with an inner gusset.
Although you state the garments can be worn by both men and
women, the catalog you submitted does not support the claim that
they are unisex. Therefore, the garments' will be classified as
men's.
If the jackets of style numbers 8501 and 8522 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 6201.93.3000, which
provides for other men's anoraks, windbreakers and similar articles
of man-made fibers, water resistant. The duty rate will be 7.6
percent ad valorem.
If the jackets do not pass the water resistance test, then the
applicable HTS subheading for the garments 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 29.5 percent ad
valorem.
If the trousers of style number 8545 passes the water
resistance test specified in the Harmonized Tariff Schedule of the
United States (HTS), Chapter 62, U.S. Note, then the applicable HTS
subheading for the garment will be 6203.43.3500, which provides for
other men's or boy's water resistant trousers or breeches, of
synthetic fibers. The duty rate will be 7.6 percent.
If the trousers do not pass the water resistance test, then
the applicable HTS subheading for the garment will be 6203.43.4010,
which provides for other men's trousers and breeches, of synthetic
fibers. The duty rate will be 29.7 percent ad valorem.
The jackets fall within textile category designation 634. The
trousers fall within textile category designation 647. Based upon
international textile trade agreements products of Taiwan, China
and Thailand 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