The tariff classification of a man's reversible knit andwoven jacket from Taiwan

NY 861029 MAR 22 1991 CLA-2-62:S:N:N3I:357 861029 CATEGORY: Classification TARIFF NO.: 6201.93.3510 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a man's reversible knit and woven jacket from Taiwan Dear Mr. Stack: In your letter dated March 1, 1991, on behalf of your client, Liz Claiborne, Inc., you requested a classification ruling. The sample submitted, style number 8215284, is a man's upper-thigh length reversible jacket. One side of the jacket is constructed of a woven 100% nylon fabric. The other side is constructed of a finely knit 87% cotton/13% polyester fabric containing approximately 14 stitches per centimeter counting horizontally. You indicated that the garment's woven shell may be made from a fabric which has an application of plastics, rendering it water resistant. We are unable to rule on how the garment would be classified in this construction without a sample. This ruling applies only to the submitted sample. The jacket has a full front opening secured by a heavy-duty double pull zipper. There is a drawcord tightening on the garment's hood and at the waist. The sleeve cuffs are composed of a ribbed-knit fabric. On the knit side of the jacket there is a left chest pocket and two patch pockets with buttoned flaps below the waist. On the woven side there is a chest pocket with a buttoned flap and two zippered front pockets below the waist. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.93.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate 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