The tariff classification of a quilted jacket from Taiwan

NY 849692 APR 13 1990 CLA-2-62:S:N:N3:357 849692 CATEGORY: Classification TARIFF NO.: 6202.93.5010 Ms. Meredith Beckford F.X. Coughlin Co. 248-06 Rockaway Blvd. Jamaica, N.Y. 11422 RE: The tariff classification of a quilted jacket from Taiwan Dear Ms. Beckford: In your letter dated February 12, 1990, on behalf of Character Suburbanwear, you requested a classification ruling. A sample was submitted. The item in question, style #1858, is a waist-length jacket with an outershell composed mostly of pieced woven nylon fabric which has been extensively quilted to a nonwoven interlining. On the shoulders and sleeves are overlaid segments of knitted fabric. In addition the cuffs, waistband, the shawl-type collar and a portion of the lining which extends around the edges of the front panels are also knit. According to information you provided the woven portions of the outershell predominate in terms of surface area, weight and value. In order for a garment to be classifiable as water resistant it must meet the requirements of HTS Chapter 62, Additional U.S. Note 2, which requires that a garment allow not more than one gram of water penetration in a two minute period under a head pressure of 600mm. Although there is an application of plastics to the nylon fabric of this jacket, testing by the Customs laboratory revealed that the garment does not meet the resistance to water penetration called for in the Note. The applicable subheading for this jacket will be 6202.93.5010, 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% ad valorem. This garment falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement. The designated textile and apparel category 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