The tariff classification of a man's jacket and a pair oftrousers from Taiwan

NY 811095 June 14, 1995 CLA-2-62:S:N:N5:357 811095 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010 Mr. William A. Vollmerhausen Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a man's jacket and a pair of trousers from Taiwan Dear Mr. Vollmerhausen: In your letter dated May 26, 1995, you requested a classification ruling. The sample submitted, style number 0401, consists of a man's windbreaker-type jacket and a pair of trousers. The jacket and trousers are constructed of a woven 100% nylon fabric shell stated to be coated with 600mm acrylic. Both garments are lined with a jersey knit fabric. The coating is not "visible,' as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar. The sleeve cuffs and waistband are elasticized. There are two front slash pockets at the waist. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets and a right rear pocket located below the waist. At the bottom of each trouser leg the garment has an elasticized ankle cuff with a zipper opening. The garments are being returned to you as you have requested. 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 7.6 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 29.3 percent ad valorem. If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.6 percent ad valorem. 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 or breeches, of synthetic fibers. The duty rate will be 29.5 percent ad valorem. The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. 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 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