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

NY K84941 May 3, 2004 CLA-2-62:RR:NC:WA:357 K84941 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Maristella Iacobello Phillips - Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a man’s pullover jacket from Taiwan Dear Ms. Iacobello: In your letter dated April 1, 2004, you requested a classification ruling. The sample submitted, style number S/4563047, is a man’s short-sleeve, hip-length pullover jacket that is constructed of a shell composed of a woven 100% polyester fabric with a panel insert composed of a knit fabric along the length on the outer portion of each side seam and a knit fabric insert on the center portion of the rear yoke. The garment is lined with a knit mesh fabric. The jacket has a crossover, v-neck style collar composed of a knit fabric, half-sleeves, a plastic label with the “Izod” trade name on the left sleeve and two front pockets with zipper closures at the waist. The garment also features a zipper opening on the left side seam and a drawcord tightening at the bottom hem. This jacket is not considered water resistant due to the knit fabric inserts along the length of each side seam and on the rear yoke. The sample is being returned to you as you have requested. 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. The duty rate will be 27.7 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