CLA-2-62:RR:NC:WA:357 G89609
Ms. Melissa Lucas
N.I. Logistics American Corp.
1211 SW 5th Avenue, Suite 2200
Portland, OR 97204-3782
RE: The tariff classification of a man’s windbreaker-type jacket and carry bag from Taiwan
Dear Ms. Lucas:
In your letter dated March 28, 2001, on behalf of Tahsin Industrial Corp., under the Red Ledge label, you requested a classification ruling.
The sample submitted, style number PA441, is a hip-length windbreaker-type jacket constructed of a shell composed of a woven 100% nylon fabric that has a polyurethane coating for water resistance. In a phone conversation and in a specification sheet that you submitted with your letter, it was indicated that the jacket is a man’s.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has an integral hood with a drawcord tightening and a full front opening that is secured by a zipper closure with a textile zipper pull that features the “Red Ledge” logo. The jacket has long sleeves with elasticized capping on the cuffs, two zippered front pockets at the waist and a drawcord tightening through the bottom hem.
Imported with the jacket is a barrel shaped carry bag composed of the same color and fabric construction as the jacket. The bag measures approximately 5-1/4 inches wide by 7-1/4 inches long and has an opening at the top through which a drawcord tightening with a plastic cord stopper has been inserted. The bag has one seam along its length. There are two fabric loops that are sewn to the upper portion of the seam. One of the fabric loops has a hanging plastic hook clip. The bag has a textile label with the “Red Ledge” logo and two additional textile labels with the word jacket and the garment’s size which are sewn onto the front of the bag. A textile label that indicates the country of origin is sewn onto a seam at the bottom of the bag.
The Customs Service has previously ruled that similar bags imported and sold with garments of this type are composite goods with the essential character imparted by the garments. Such is the case with this combination. Consequently, the bag is not regarded as a separate item for duty or quota purposes.
The sample is being returned to you.
This garment is eligible for classification as water resistant. If the 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 7.2 percent ad valorem.
If the 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 28.2 percent ad valorem.
The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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 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