The tariff classification of a man's woven jacket and removable knit vest liner of man-made fibers from India

PD A86325 August 13, 1996 CLA-2-62:357:I07:H:CO:CII EA CATEGORY: Classification TARIFF NO.: 6110.30.3030; 6210.40.5020 Mr. George M. Engel Emery Customs Brokers 184-54 149th Avenue Springfield Gardens, NY 11413 RE: The tariff classification of a man's woven jacket and removable knit vest liner of man-made fibers from India Dear Mr. Engel: In your letter dated July 30, 1996, on behalf of your client, Jack Schwartz Shoes, Inc., you requested a classification ruling. Style LZ 964615 is a man's hip length woven 100% nylon jacket which is visibly coated on the inner surface with 600mm polyurethane and features a stand-up collar with concealed hood secured by a hook and loop fastener; a full frontal opening with heavy zipper closure which extends from the bottom through the collar; long sleeves with elasticized cuffs; slant pockets with hook and loop fasteners below the waist; a woven man-made fiber lining with a man-made fiber mesh upper back panel; and a hemmed bottom with side vents and a drawcord with toggle closure. The 100% polyester fleece vest liner attaches to the jacket by means of button loops below the armholes and a heavy zipper which also closes the vest when the garment is worn separately. When worn separately, the vest reverses to feature a stand-up collar; a full frontal opening with heavy zipper closure which extends through the collar; oversized armholes; slant pockets with zipper closures below the waist; and a rib knit capped bottom with drawcord and toggle closure. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: of man-made fibers: other, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.5 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa. The applicable subheading for the vest liner will be 6110.30.3030, Harmonized Tariff Schedule of the United states (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: vests, other than sweater vests: men's or boys'. The duty rate will be 33.8 percent ad valorem. The vest liner falls within textile category designation 659. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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. 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 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. Sincerely, Paul Rimmer Port Director Houston