The tariff classification of a golf pullover from Taiwan

NY L82836 March 16, 2005 CLA-2-62:RR:NC:N3:357 L82836 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a golf pullover from Taiwan Dear Ms. Stubblefield: In your letter dated March 2, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 3410, is made from a woven 100% polyester microfiber fabric that you indicated is water resistant. It has long sleeves with elasticized sleeve ends, an elasticized bottom hem and a rib knit crossover V-neck. Although you did not indicate the gender, examination of the sample indicates that it is cut full for wear over other garments as outerwear and is made to men’s sizing. This garment is eligible for classification as water resistant. If meeting the requirements described in HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for the pullover will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), 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 described in HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for the pullover 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. This garment falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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