The tariff classification of a men’s V-neck pullover jacket from Taiwan

NY F80007 December 15, 1999 CLA-2-62:RR:NC:WA:357 F80007 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Debra DeEsposito American Shipping Co., Inc. 140 Sylvan Ave. Englewood cliffs, NJ 07632 RE: The tariff classification of a men’s V-neck pullover jacket from Taiwan Dear Ms. DeEsposito: In your letter dated November 22, 1999, on behalf of Masterpiece Apparel Ltd., you requested a classification ruling. A sample was submitted and is being returned. The item in question, style #HR111-B, has a woven 100% polyester shell treated with a 600mm acrylic coating for water resistance. The garment is lined with a woven nylon fabric and extends to the hips. It has side seam pockets at the waist and has elasticized cuffs and waistband and a crossover, rib knit collar. If the pullover 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 or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. The duty rate will be 7.3 percent in 2000. 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 28.6 percent ad valorem. The duty rate will be 28.4 percent in 2000. This garment 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 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.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. 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