The tariff classification of a man's jacket from Taiwan

NY B86025 June 6, 1997 CLA-2-62:RR:NC:WA:357 B86025 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Kevin Taniguchi Tower Group International 821 2nd Avenue #1400 Seattle, WA 98103 RE: The tariff classification of a man's jacket from Taiwan Dear Mr. Taniguchi: In your letter dated May 29, 1997, on behalf of High Sierra Sport, you requested a classification ruling. The sample submitted, style number C1704, is a jacket constructed of an outershell composed of a woven 228T 100% nylon fabric which you state is coated with acrylic. The garment is lined with a 460gm knit 100% polyester fleece fabric in the body and with a 210T woven 100% nylon taffeta fabric in the sleeves. The coating on the jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket features a full front opening secured by a zipper closure. The zipper extends to the top of the garment's collar. There are two zippered front pockets at the waist and a zippered inner pocket. The jacket's sleeve cuffs and waistband are composed of a knit 100% polyester fabric. Sewn onto the outer portion of the garment's collar is a textile label with the "Sierra Sport" tradename. Although you indicate that the jacket is unisex, review of the documents you submitted indicates that the garment is made to men's specifications. Therefore, it is classifiable as men's. 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, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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. 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel National Commodity Specialist Division