The tariff classification of a man's jacket and carry bag from Taiwan

NY C80131 October 21, 1997 CLA-2-62:RR:NC:WA:357 C80131 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Angela Tumbarello CYRK, Inc. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of a man's jacket and carry bag from Taiwan Dear Ms. Tumbarello: In your letter dated October 3, 1997, you requested a classification ruling. The sample submitted, style number TSB106, is a man's jacket constructed of a woven ripstop 100% nylon fabric. In a phone conversation you stated that the garment has a 450mm polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, an attached hood with a drawcord tightening and a full front opening secured by a zipper closure which extends to the top of the collar. The hood can be rolled up and concealed within the jacket's collar by a zipper closure. There are two front slash pockets with zipper closures at the waist, elasticized sleeve cuffs and a drawcord tightening through the bottom hem. The logo "TWISM" is located on the left chest and on the back panel. Imported with the jacket is a carry bag. The carry bag measures approximately 9-1/2 inches in length and 7-1/2 inches in width. The carry bag is constructed of the same fabric as the jacket and has a self-fabric loop, a zipper closure and the logo "TWISM" on the top portion of the bag. The Customs Service has determined that bags of this type imported and sold with the garment are composite goods as that term in defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment. 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 6201.93.3000, which provides for other men'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 6201.93.3511, which provides for other men'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 634. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraint 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, Robert B. Swierupski Director, National Commodity Specialist Division