The tariff classification of a men's cycling jacket fromTaiwan

NY 883272 MARCH 26, 1993 CLA-2-62:S:N:N5:357 883272 CATEGORY: Classification TARIFF NO.: 6201.93.3510 Ms. Linda Yamashita Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a men's cycling jacket from Taiwan Dear Ms. Yamashita: In your letter dated February 23, 1993, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 155168 Men's Cycling Euro Jacket, has a full-front zipper opening, a stand-up collar with a VELCRO tab, slant pockets at the waist, rib knit cuffs, a partially rib knit waistband and a vertically zippered pocket on the lower right side in the back. The jacket is made from two fabrics: a knit fleece known as "Therma-F.I.T.," which is brushed on both sides for extra insulating capacity and a woven 100% nylon fabric with a polyurethane water resistant coating overlaid on the fleece. The woven portions consist of the entire front, the upper half of each sleeve and the upper back. According to figures you provided the woven portion constitutes 65% of the surface area, the knit 35%. In your letter you suggested classification as a water resistant garment because the strategic placement of the water resistant portions would protect the wearer while cycling. Our Headquarters office has previously held that similar garments which had a greater degree of water resistant fabric than this item, but which nonetheless had non-water resistant portions, were not classified under the water resistant provisions of the HTS. We also note that the lower half of the back would be unprotected when this garment is worn. 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. This garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are 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