The tariff classification of a men’s pullover jacket from China

NY J82457 April 18, 2003 CLA-2-62:RR:NC:TA:357 J82457 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jennifer Archer James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of a men’s pullover jacket from China Dear Ms. Archer: In your letter dated March 25, 2002, on behalf of Cisco Sales Corp., you requested a classification ruling. A sample was submitted and is being returned to you. The item in question, style WIND 1, is described as a nylon windshirt. It is a pullover garment and has a shell made from a 100% woven nylon fabric treated for water resistance with a polyacrylic resin. It is fully lined and has rib knit cuffs, waistband and crossover collar. In addition it has slant pockets at the waist and a partial zipper opening in the side seam. With your request you included a test report for water resistance. However, this was not the test specified in Additional U. S. Note 2 of Chapter 62, Harmonized Tariff Schedule. This garment is eligible for classification under the tariff provisions for water resistant garments. If it passes the test specified in Additional U. S. Note 2 of Chapter 62, Harmonized Tariff Schedule the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the garment does not pass the tariff test for water resistance, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, of man-made fibers, other. The duty rate will be 27.9 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of China 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division