The tariff classification of a women’s jacket from Taiwan

NY K86335 June 8, 2004 CLA-2-62:RR:NC:TA:357 K86335 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women’s jacket from Taiwan Dear Ms. Dairo: This letter replaces the ruling letter we sent to you under file number K85423. The purpose of this replacement letter is to correct the description of the shell fabric. A corrected letter follows. In your letter dated April 21, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 9541, is a women’s outerwear jacket made from a 100% polyester brushed woven faux suede shell fabric that is quilted to a nonwoven polyester batting and trimmed with a contrasting corduroy edging on all exposed seams. The jacket has a full front opening secured by a five-snap closure, a pointed corduroy collar with a snapped throat latch, patch pockets at the waist and a woven taffeta-type lining. According to information submitted with your request for a correction letter on May 26, 2004, the shell is made from fabric that is water resistant. You also provided a test report from a private laboratory. 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 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements of Chapter 62 U.S. Note 2, 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 (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. This jacket falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong 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