The tariff classification of a women’s jacket from Taiwan

NY L88516 November 4, 2005 CLA-2-62:RR:NC:TA:357 L88516 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Andy Ross Ross Glove Co. 1032 Alabama Ave. Sheboygan, Wisconsin 53081 RE: The tariff classification of a women’s jacket from Taiwan Dear Mr. Ross: In your letter dated October 19, 2005, you requested a classification ruling. The submitted sample, style YWJ54, is a women’s jacket made from a woven 85% nylon/15% spandex fabric. It has a full front opening with a zipper closure, long, hemmed sleeves, zippered pockets at the waist, a standup collar and a full mesh lining. You indicated that the shell is treated with Teflon® for water and stain repellency, and that the garment will be marketed as all-weather equestrian show jackets. You suggested that this item may be classified in HTS heading 6113 or 6102. These headings apply only to knitted or crocheted garments. As this garment is of woven construction, it is classifiable in HTS Chapter 62. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance specified in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls 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 for water resistance specified in HTS Chapter 62 Additional U.S. Legal 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. 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