The tariff classification of a woman’s jacket from Taiwan

PD F88631 July 14, 2000 CLA-2-62:PD:A:TC:I:I27 F88631 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Aliza Librach delia*s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s jacket from Taiwan Dear Ms. Librach: In your letter dated June 14, 2000, you requested a tariff classification ruling. The submitted sample, style #10051, is a woman’s jacket. The outer shell of the jacket is constructed from 100 percent nylon woven fabric. The outer shell fabric has been coated with polyurethane for water resistance. The jacket is fully lined with a 100 percent nylon woven fabric. The jacket is not visibly coated as defined in the Harmonized Tariff Schedule of the United States (HTS); therefore, HTS heading 6210 does not apply. The jacket features a full frontal opening secured by both a zipper and four large toggle closures. The jacket also features a hood with a drawstring at the neckline, long sleeves with hemmed cuffs, front pockets and a hemmed bottom. The submitted sample will be returned under separate cover. If the jacket passes the water resistant test specified in the HTS, Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: water resistant. The rate of duty will be 7.3 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 women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: other women’s. The rate of duty will be 28.4 percent ad valorem. The jacket 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 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 that 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. Sincerely, Thomas S. Winkowski Port Director Miami Service Port