The tariff classification of a woman's jacket from Taiwan.

NY 856038 OCT 02 1990 CLA-2-62:S:N:N3I:357 856038 CATEGORY: Classification TARIFF NO.: 6202.93.4500: 6202.93.5010 Mr. Paul John Crowley Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman's jacket from Taiwan. Dear Mr. Crowley: In your letter dated September 7, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The sample submitted, style 37091, is a woman's half-size pullover jacket with a shell constructed of contrasting-colored fabric inserts composed of a 100% woven nylon taslan fabric which you state is coated with polyurethane, rendering the garment water resistant. The jacket's body lining is composed of a knit 100% polyester polar fleece fabric and the sleeves have a 100% nylon lining. There is a partial opening at the neck secured by three snaps; a roll-up hood which is concealed in the collar by a zipper; two zippered front pockets at the waist and one on the chest; a zipper opening on the right side seam; and elasticized cuffs and waistband. The chest pocket is covered by a strip of fabric with snaps. The coating on the shell fabric is not separately visible; therefore, HTS heading 6210 does not apply. 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 jacket will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.6% ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5% ad valorem. You have indicated that the same garment will be imported in regular women's sizes as style 87149. This garment will be classified the same as style 37091. This jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are presently subject to quota restraints and a visa requirement. The designated textile and apparel category 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