The tariff classification of a woman's jacket and pair oftrousers from Taiwan.

NY 874658 JUNE 10, 1992 CLA-2-62:S:N:N3I:357 874658 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010; 6204.63.3000; 6204.63.3510 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, N.Y. 10018 RE: The tariff classification of a woman's jacket and pair of trousers from Taiwan. Dear Ms. Dugan: In your letter dated May 20, 1992, you requested a classification ruling. The sample submitted, style number WW5494, consists of a woman's jacket and pair of trousers constructed of an outershell composed of a woven 100% nylon fabric. You have stated that when the sample garments are produced they will have a 600mm acrylic coating for water resistance. You have submitted along with the samples a swatch of the coated fabric that will be used in production of style WW5494. The coating applied to style WW5494 distinguishes it from style number W5494 which has no coating application and which was the subject of ruling 873336. The coating on style number WW5494 does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a stand-up collar and a full front opening secured by a heavy-duty zipper. The zipper extends to the top of the collar. The sleeve cuffs and waistband are elasticized. There are two side seam pockets located at the waist, sewn-in shoulder pads and quilted flower puckering on the front yoke and 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 samples are being returned to you as you have requested. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women'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 6202.93.5010, 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. If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3000, which provides for other women's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.6 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers or breeches, of synthetic 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