The tariff classification of a woman's reversible jacket fromChina or Macau

NY 804706 December 15, 1994 CLA-2-62:S:N:N5:357 804706 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Staci Alalem Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, Washington 98032 RE: The tariff classification of a woman's reversible jacket from China or Macau Dear Ms. Alalem: In your letter dated November 30, 1994, on behalf of Queentex Inc., a wholly owned subsidiary of Fittex Garments Co., Ltd., you requested a classification ruling. The sample submitted, style number YMC-0029, is a woman's hip- length reversible jacket. One side of the jacket is constructed of a woven solid color 100% cotton canvas fabric. The other side is constructed of a woven plaid design 100% acrylic fabric. In a telephone conversation you stated that the garment does not pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2. The jacket has a corduroy collar, a zip-off hood with a drawcord fastening, a drawcord fastening at the bottom hem and a full front opening secured by a zipper with a reversible zipper pull. There are two zippered front pockets on the cotton fabric side and two slanted front pockets on the acrylic fabric side. 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, windbreakers and similar articles, of man-made fibers. The duty rate will be 29.5 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of China or Macau are presently subject to quota restraints and the requirement of a visa. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport