The tariff classification of a woman’s jacket from Taiwan

NY G85878 February 20, 2001 CLA-2-62:RR:NC:WA:357 G85878 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Audrey Kemp Fritz Companies, Inc. 9255 Customhouse Plaza, Suite A, San Diego, CA 92154 RE: The tariff classification of a woman’s jacket from Taiwan Dear Ms. Kemp: In your letter dated January 24, 2001, on behalf of Ashworth, Inc., you requested a classification ruling. The sample submitted, style number WF20013, is a woman’s hip-length jacket that is constructed of a shell composed of a woven 100% polyester microfiber fabric. In a phone conversation you indicated that the garment is not coated for water resistance. The garment is lined with a knit brushed 100% polyester fleece fabric. The jacket has a fold-down collar that is secured by a self-fabric tab with a button and loop closure at the neck, a full front opening that is secured by a zipper closure, an inner drawcord tightening at the waist, two front pockets with zipper closures below the waist and a hemmed bottom. The jacket has long sleeves with elasticized cuffs. The sleeves are detachable and can be zipped-off at the armholes. An overlay of fabric surrounding each armhole covers the zipper area. When the sleeves are removed the garment can be worn as a sleeveless jacket. The sample is being returned to you. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.2 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 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