The tariff classification of a woman’s jacket from Taiwan

NY E80202 April 26, 1999 CLA-2-62:RR:NC:WA:357 E80202 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, N.Y. 10018 RE: The tariff classification of a woman’s jacket from Taiwan Dear Ms. Dairo: In your letter dated March 30, 1999, you requested a classification ruling. The sample submitted, style number 3642, is a woman’s jacket constructed of an outershell composed of a woven iridescent 52% polyester/48% nylon fabric which has a 600mm polyurethane coating. The jacket is lined in the body with a knit 100% polyester fleece fabric and in the sleeves with a woven 100% nylon taffeta fabric which is quilted to a nonwoven batting fill. The jacket extends to below the hip in length and has a pointed collar and a full front opening secured by a zipper closure. The jacket has two zippered chest pockets, two front patch pockets with flap closures located below the waist, an inner pocket, long, hemmed sleeves without cuffs and a straight cut 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 28.6 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division