The tariff classification of a man's reversible jacket fromTaiwan

NY 857698 NOV 26 1990 CLA-2-62:S:N:N3I:357 857698 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3510 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of a man's reversible jacket from Taiwan Dear Mr. O'Neill: In your letter dated October 24, 1990, on behalf of Winning Ways, Inc., you requested a classification ruling. The sample submitted, style number S590, is a man's hip- length reversible jacket. One side of the jacket is constructed of a knit 100 percent polyester polar fleece fabric. The other side is constructed of contrasting colored fabric inserts composed of a woven 100 percent nylon fabric which you state is coated with polyurethane. The coating does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket is a pullover garment with a partial front opening at the neck secured by a reversible pull zipper. A reversible pull zipper is also located on the garment's right side seam opening. The sleeve cuffs and waistband are elasticized. On the knit fleece side of the jacket there are three snap closures on the right side of the front zipper. On the woven nylon side there is an overlapping flap secured by three snaps covering the front zipper area. The nylon side of the jacket also has an attached roll-up hood concealed within collar by a zipper, two front slash pockets at the waist and an overlay strip of fabric on the front chest. The sample is being returned to you. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chaper 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 6201.93.3510, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 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 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