us-cbp-cross-rulings-hq-082515•HQ 082515: Reconsideration of New York Ruling 826345
HQ 082515: Reconsideration of New York Ruling 826345
us-cbp-cross-rulings-hq-082515HQ 082515: Reconsideration of New York Ruling 826345Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 082515
April 4 1989
CLA2 CO:R:C:G 082515 DSN
CATEGORY: Classification
TARIFF NO.: 6202.92.1000
Ms. Diane L. Weinberg
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Reconsideration of New York Ruling 826345
Dear Ms. Weinberg:
We have been asked to reconsider New York Ruling 826345 of April 25, 1988 regarding classification of style 167/MOO2. The garment was classified under subheading 6202.92.2060, HTSUSA.
FACTS:
Style 167/M002 is a women's hip length garment composed of a cotton canvas shell which is filled with goose down and waterfowl plumage. The waterfowl plumage and down represent 13 percent of the weight of the garment, and the down comprises 80 percent or more of that weight. The garment features a full front opening secured by a zipper with a snap down flap, a standup collar with a tab that fastens across the neck, knit fabric cuffs, and two pockets with flaps and separate handwarmer pockets.
ISSUE:
Whether the garment at issue is classified under subheading 6202.92.2060.
LAW AND ANALYSIS:
Subheading 6202.92.2060, HTSUSA, provides for women's or girls' anoraks (including skijackets), windbreakers and similar articles, of cotton, other, other. This provision does not cover garments which contain 10 percent or more by weight of down, and therefore is not applicable to the instant garments.
2
Subheading 6202.92.1000, HTSUSA, provides for women's or girls' anoraks (including skijackets) windbreakers and similar articles containing 10 percent or more by weight of down. Since the garment contains 13 percent by weight of down, and waterfowl plumage, of which the down comprises 80 percent or more by weight, the garment falls within the purview of the above
subheading.
HOLDING:
In view of the foregoing, style 167/M002 is classified under subheading 6202.92.1000, HTSUSA, which provides for women's or girls' anoraks (including skijackets), windbreakers and similar articles, of cotton, containing 10 percent or more by weight of down, textile category 354, and dutiable at the rate of 4.7 percent ad valorem. New York Ruling 826345 is modified
accordingly.
As a product of China, this merchandise is subject to quota restraints and visa requirements.
Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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