The tariff classification of a woman’s jacket from Macau

NY I84155 August 7, 2002 CLA-2-62:RR:NC:WA:357 I84155 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Maristella Iacobello Phillips – Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a woman’s jacket from Macau Dear Ms. Iacobello: In your letter dated July 12, 2002, you requested a classification ruling. The sample submitted, style number 7726, is a woman’s hip-length jacket that has a shell composed on a majority of the front and rear panels, on the outer portion of the collar, on the shoulders and along the upper length of each sleeve of a woven teflon coated 100% polyester fabric. The remaining portion of the shell is composed on the outer sides of the front and rear panels, the inner portion of the collar and along the lower length of each sleeve of a knit 89% polyester/11% lycra fabric. The jacket is lined in the body with a mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is fitted at the waist, has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket also features two front on-seam pockets with zipper closures, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. Because of the uncoated fabric along the outer sides of the front and rear panels and along the lower length of each sleeve, this garment does not qualify for classification as water resistant. The sample is being returned to you as you have requested. 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 28.1 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Macau 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division