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

NY 883884 APRIL 9, 1993 CLA-2-62:S:N:N5:357 883884 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011; 6204.63.3000; 6204.63.3510 Ms. Lena Rainbow 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. Rainbow: In your letter dated March 10, 1993, you requested a classification ruling. The sample submitted, style number P32051, is a woman's jacket and pair of trousers constructed of a woven trilobal 100% nylon fabric shell with a knit jersey lining. The jacket and trousers of style number P32051 have been modified from the previously submitted style P3205 which was ruled on under NY 881684. You state the garments of style number P32051 will be coated for water resistance when imported. A swatch of the coated fabric that will be used in the production of the garments has been submitted for our review. The coating on the swatch fabric does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a heavy-duty zipper which extends to the top of the garment's stand-up collar. The front and back panels of the jacket shell features diamond shape quilting to a non- woven 100% polyester batting. Black and gold metallic yarns are featured as piping along each armhole seam and on the collar. There are two front slash pockets at the waist, shoulder pads, elasticized sleeve cuffs and waistband, oversized armholes and a drawcord tightening through the collar. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets below the waist. Each ankle cuff is elasticized and has 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 6202.93.5011, 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 or girls' 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 or girls' 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 subject to quota 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