The tariff classification of a man's pullover jacket from Taiwan

NY G84682 December 22, 2000 CLA-2-62:RR:NC:WA:357 G84682 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Ping Lin Sun Mountain Sports, Inc. P.O. Box 9049 Missoula, MT 59807 RE: The tariff classification of a man's pullover jacket from Taiwan Dear Ms. Lin: In your letter dated November 29, 2000, you requested a classification ruling. The sample submitted, style name "PGA Solo - Southern Breeze", is a man's pullover jacket constructed of a shell that is composed of a woven peached microfiber 100% polyester fabric which has a Dupont "Teflon" coating. The garment is not lined. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The pullover jacket has a cross-over v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The garment has two side seam pockets at the waist. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. 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 7.3 percent ad valorem. Effective January 1, 2001, the rate of duty will be 7.2 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 28.4 percent ad valorem. Effective January 1, 2001, the rate of duty will be 28.2 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 restraints 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