The tariff classification of a boy's, man-made fiber pullover jacket from Taiwan

PD A85898 August 5, 1996 CLA-2-62:CO:CH:DGD IO5 A85898 CATEGORY: Classification TARIFF NO.: 6201.93.3000, 6201.93.3521 Ms. Judy Piccirillo Toys "R" Us Traffic Dept. 461 From Road Paramus, NJ 07652 RE: The tariff classification of a boy's, man-made fiber pullover jacket from Taiwan Dear Ms. Piccirillo: In your letter dated July 25, 1996 you requested a tariff classification ruling. The submitted sample, style 40-12203, is manufactured for boys in sizes 4-7X and 8-16 with a shell of 100% nylon woven fabric and a lining of 100% polyester tricot fabric. You indicate that the garment has a 600 mm PU coating. The rib knit v-neckline, cuffs and bottom band are constructed of 100% polyester. The jacket features a v-neckline, long sleeves with rib knit cuffs, two front slash pockets and a rib knit bottom band with a zipper vent on the left side. The applicable subheading for the jacket, if it passes the water resistance requirements indicated in additional U.S. Note 2 to Chapter 62 HTS, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The rate of duty will be 7.5%. If the jacket does not meet the water resistance requirements, the applicable subheading will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS) which provides for anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: other: boys'. The duty rate will be 29.1%. Style 40-12203 falls within textile category designation 634. 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. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Richard Roster Port Director Chicago, Illinois