The tariff classification of a woven jacket of coated man-made fibers imported in men's and boy's sizes from Taiwan

PD B83612 April 7, 1997 CLA-2-62:357:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521 Mr. Derek S. McKenny, Import Manager Expeditors International of Washington, Inc. 5169 Southridge Parkway, Suite 120 Atlanta, Georgia 30349 RE: The tariff classification of a woven jacket of coated man-made fibers imported in men's and boy's sizes from Taiwan Dear Mr. McKenny: In your letter dated March 17, 1997, on behalf of your client, Hartwell Sports, Inc., you requested a classification ruling. Style JK2120/JK2125 is imported as JK2120 in men's sizes and as JK2125 in boys' sizes. The jacket's outershell is of pieced woven 100% nylon fabric coated with polyvinyl acetate. The garment features a full frontal opening with heavy zipper closure which extends from the elasticized bottom through the stand-up collar; long sleeves with elasticized cuffs; slant pockets below the waist; a 65% polyester/35% cotton knit body lining; and 100% nylon woven sleeve linings. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States, (HTS), Chapter 62, U.S. Note 2, the applicable subheading for the garment in men's and boys' sizes will be 6201.93.3000, which provides for men's or boys' anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The duty rate will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, the applicable subheading for the men's sizes will be 6201.93.3511, which provides for anoraks, windbreakers and similar articles of man-made fibers: other: other: other: other, men's. The duty rate will be 29 percent ad valorem. If the jacket does not pass the water resistance test, the applicable subheading for the boys' sizes will be 6202.93.3521, which provides for anoraks, windbreakers and similar articles of man-made fibers: other: other: other: other, boys'. The duty rate will be 29 percent ad valorem. Style JK2120/JK2125 falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan 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 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