The tariff classification of a woman's jacket from Taiwan

NY B87972 August 14, 1997 CLA-2-62:RR:NC:WA:357 B87972 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, N.Y. 10001 RE: The tariff classification of a woman's jacket from Taiwan Dear Ms. Cheung: In your letter dated July 30, 1997, you requested a classification ruling. The sample submitted, style number 5560, is a woman's upper- thigh length jacket constructed of an outershell composed of a woven 100% polyester microfiber fabric which is quilted to a non-woven polyester batting. The garment is lined with a woven textile fabric. You state that the shell fabric is coated with acrylic rendering the garment water resistant. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a pointed collar, two zippered front pockets at the waist and a full front opening secured by four right-over-left button closures. There is no tightening elements either on the garment's sleeve cuffs or on the bottom hem. The sample is 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 7.4 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 percent ad valorem. The jacket falls within textile category designation 635. 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. 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 Part 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division