CLA-2-62:RR:NC:WA:357 B82873
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
33rd Floor
New York, N.Y. 10167-3397
RE: The tariff classification of a man's double jacket set from
Korea
Dear Mr. Evan:
In your letter dated March 4, 1997, on behalf of your
client, Tommy Hilfiger U.S.A., you requested a classification
ruling.
The sample submitted, style number 0500856 "Bristol Jacket",
is a man's two-piece jacket set. The two-piece jacket set
consists of a thigh-length outer jacket and a thigh-length inner
jacket which can be snapped together along the front edges, at
the neck and at the wrists so as to be worn as one garment.
Although the jackets are worn together, each jacket can also be
worn separately and will be classified as a separate garment.
The outer jacket is constructed of an outershell composed of
a 100% suede leather. The jacket features a pointed collar and
full front opening secured by a double pull zipper closure. A
storm flap with four left over right button closures covers the
zipper area. The garment has nine inner half snaps located along
the front placket and neck and three inner half snaps on each
sleeve cuff which are used for attaching the inner jacket. There
is an inner drawcord tightening at the waist, two chest pockets,
two front pockets located below the waist and an inner pocket.
The chest pockets and front pockets are secured by a flap with a
button closure. The garment's back panel has expansion pleats.
The inner jacket is constructed of a shell composed of a
woven 100% nylon fabric quilted to a non-woven polyester fill.
The jacket is stated to be coated with 600mm polyurethane
rendering the garment water resistant.
The coating is not visible as that term is defined in the
tariff, therefore HTS 6210 does not apply.
The inner jacket has a full front opening secured by eight
snap closures, a ribbed-knit fabric collar, long sleeves with
suede trim at the cuffs and two front pockets with suede trim
below the waist. The half snaps located on the garment's front
placket, on the nape of the neck and surrounding each sleeve cuff
are for attaching to the outer jacket.
The samples are being returned to you.
The applicable subheading for the outer jacket will be
4203.10.4030, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories, of leather or of composition leather: Articles of
apparel: Other, Coats and jackets: Other: Men's and boys'. The
duty rate will be 6 percent ad valorem.
If the inner 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 anoraks, windbreakers and similar articles of
man-made fibers, water resistant. The duty rate will be 7.4
percent ad valorem.
If the inner 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 29 percent ad valorem.
The inner jacket falls within textile category designation
634. Based upon international textile trade agreements products
of Korea are presently subject to quota restraint 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. 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 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 212-466-5851.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division