The tariff classification of a woman’s jacket from Taiwan.

PD E83745 July 15, 1999 CLA-2-62:EPI25 E83745 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Abigail Mickelthwate DELIA’S 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s jacket from Taiwan. Dear Ms. Mickelthwate: In your letter dated June 4, 1999 you requested a tariff classification ruling. The garment, Style 10036, is a woman’s outerwear jacket with the outer shell composed of 100% nylon woven fabric with acrylic coating. The lining is composed of 100% nylon and the fill is 100% polyester. The jacket features a full front opening secured by a heavy duty zipper closure and is upper-thigh length. The garment has long hemmed sleeves, two front oversized pockets with flaps below the waist, a drawstring tightened bottom and a permanently attached hood with a drawstring tightening. The hood has an acrylic fur lining. If the jacket passes the water resistant test specified in Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.4 percent ad valorem. If the jacket does not pass the water resistant 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 garment falls within textile category designation 635. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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. Sincerely, Manuel C. Alvarez Acting Service Port Director El Paso, Texas