The tariff classification of outerwear jackets from Taiwan

NY K82993 March 1, 2004 CLA-2-62:RR:NC:TA:357 K82993 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6202.93.5011 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of outerwear jackets from Taiwan Dear Ms. Morelli: In your letter dated January 30, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The merchandise in question, style 35055 in men’s and 35046 in women’s, is designated a “Sprocket Jacket,” and will be marketed under the “Hind” brand name. It has a full front opening with a zipper extending to the top of the collar, long sleeves with elasticized cuffs, one zippered pocket at the waist and another in the lower back, an elasticized bottom hem and a brushed knit lining. The front panels, the back yoke and most of the sleeves are made from a woven 100% polyester fabric which you indicated meets the requirements for water resistance. The lower portions of the sleeves and most of the back are made from a knitted 94% polyester/6% spandex fabric that is not treated for water resistance. In your letter you noted the strategic placement of the treated fabric and suggested that this jacket be classified as water resistant, in spite of a large amount of uncoated fabric on the shell. Customs has previously ruled in many cases that the presence of portions of untreated fabric such as appear on this garment precludes classification as water resistant. The applicable subheading for style 35055 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. The applicable subheading for style 35046 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. Style 35055 falls within textile category designation 634; style 35046 falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan 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 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division