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

NY 873066 APRIL 28, 1992 CLA-2-62:S:N:N3I:357 873066 CATEGORY: Classification TARIFF NO.: 6202.93.5010; 6204.63.3510 Ms. Liese K. Nelson Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. 10017 RE: The tariff classification of a woman's windbreaker-type jacket and pair of trousers from Taiwan Dear Ms. Nelson: In your letter dated April 2, 1992, on behalf of your client Etonic, Inc., you requested a classification ruling. The sample submitted, style number APF24622, consists of a windbreaker-type jacket and pair of trousers constructed of an outershell composed of a woven 100% nylon fabric. The lining on the jacket is composed of a woven printed 100% nylon fabric. You state that the lining on the trousers will be composed of either a knit 100% cotton fabric or a knit 65% cotton/35% polyester fabric. The jacket has a full front opening with a heavy-duty zipper closure which extends to the top of the garment's collar. An overlapping flap secured by three snaps covers the zipper area. At the top of the overlapping flap there is an embroidered "Puma" logo. The sleeve cuffs and waistband are elasticized. There are two front pockets at the waist. Gathering of the nylon shell fabric is featured on the jacket's collar. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets below the waistband. Each trouser leg has an elasticized ankle cuff with a zipper opening. The samples are being returned to you as you have requested. The Customs Service has previously ruled that certain sets of lined woven garments may be classified as track suits. However, only linings which transfer moisture away from the skin are permitted. 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 snythetic fibers. The duty rate will be 30.4 percent ad valorem. 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