The tariff classification of a woman's windbreaker-typejacket and pair of trousers from Taiwan

NY 872063 MARCH 27, 1992 CLA-2-62:S:N:N3I:357 872063 CATEGORY: Classification TARIFF NO.: 6202.93.5010; 6204.63.3510; 6204.23.0030; 6204.23.0040 Ms. Julie White Nordstrom, Inc. A/P Import Office 1321 2nd Avenue Seattle, WA 98101 RE: The tariff classification of a woman's windbreaker-type jacket and pair of trousers from Taiwan Dear Ms. White: In your letter dated February 28, 1992, you requested a classification ruling. The sample submitted, style L-5015, consists of a woman's windbreaker-type jacket and pair of trousers constructed of a woven 100% nylon fabric shell with a knit 100% cotton fabric lining. The jacket has a full front opening with a heavy-duty zipper closure. A storm flap with six snaps covers the zipper area. There is a drawcord with plastic cord stoppers through the jacket's stand-up collar. The sleeve cuffs and waistband are elasticized. Fabric gathering is featured on the jacket's shoulders, along the length of each sleeve, along the width of the back yoke and on the two open front pockets at the waist. The pockets have a snap at the top. The trousers have an elasticized waistband and ankle cuffs. Below the waistband there are two open side seam pockets and one open left back pocket. The samples are being returned to you as you have requested. The applicable subheading for the jacket will be 6202.93.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 29.5 percent ad valorem. The applicable subheading for the trousers will be 6204.63.3510, HTS, which provides for other women's trousers and breeches, of synthetic fibers. The duty rate will be 30.4 percent ad valorem. If the jacket and trousers are of the same fabric construction, style, color and composition and imported and sold as a set as you have stated in your letter then the applicable subheading for the jacket will be 6204.23.0030, HTS, which provides for women's ensembles of synthetic fibers, other: garments described in heading 6202. The applicable subheading for the trousers will be 6204.23.0040, HTS, which provides for women's ensembles of synthetic fibers, other, trousers and breeches. The rate of duty for the jacket and trousers will be the rate applicable to each garment in the ensemble if separately entered. The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. 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