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

NY J85266 June 20, 2003 CLA-2-62:RR:NC:WA:357 J85266 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. MaryEllen Muller The Folsom Corporation 43 McKee Drive, Box 616 Mahwah, N.J. 07430 RE: The tariff classification of a man’s pullover jacket from Taiwan Dear Ms. Muller: In your letter dated May 29, 2003, you requested a classification ruling. The sample submitted, style number OWG51630, is a man’s hip-length pullover jacket constructed of a shell composed of a woven microfiber 100% polyester fabric which has a polyurethane and Teflon coating for water resistance. The garment is lined with a woven nylon taffeta fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar and a partial opening at the neck that is secured by a zipper closure. The jacket features long sleeves with ribbed-knit fabric cuffs, two front hand warmer pockets at the waist and a ribbed-knit fabric waistband. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. 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 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 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 27.9 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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