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

NY 872588 APRIL 13, 1992 CLA-2-62:S:N:N3I:357 872588 CATEGORY: Classification TARIFF NO.: 6204.23.0030; 6204.23.0040; 6202.93.5010; 6204.63.3510 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 March 17, 1992, you requested a classification ruling. The sample submitted, style number 49312 consists of a woman's windbreaker-type jacket and pair of trousers constructed of an outershell composed of a woven 100% nylon fabric. The jacket and trousers are lined with a knit 100% cotton fabric. The jacket has a stand-up collar with a drawstring tightening and a full front opening with a heavy-duty zipper closure. The zipper extends to the top of the collar. A storm flap secured by two snaps covers the zipper area. On each side of the jacket on the right and left chest there is a triangular shaped flap secured by a snap. The sleeve cuffs and waistband are elasticized. Quilting of the nylon fabric shell to a non- woven batting is featured on the front of the jacket on each side of the zipper opening, on the shoulders and on the upper portion of the sleeves extending in a v-shape approximately half-way along the length of the sleeves. The trousers have an elasticized waistband with an inner drawstring tightening. Below the waistband there are two side seam pockets. Each trouser leg has an elasticized ankle cuff with a zipper opening. The sample is being returned to you as you have requested. If the jacket and trousers are of the same fabric construction, style, color and composition and are imported and sold as a set then the applicable subheading for the jacket will be 6204.23.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ensembles of synthetic fibers, other: garments described in heading 6202. The rate of duty will be 29.5 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6202.93.5010. 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 will be 30.4 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6204.63.3510. 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