The tariff classification of a boy's pullover jacket from Macau

NY B87784 August 1, 1997 CLA-2-62:RR:NC:WA:357 B87784 CATEGORY: Classification TARIFF NO.: 6201.93.3521 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, Massachusetts 02043 RE: The tariff classification of a boy's pullover jacket from Macau Dear Ms. Zink: In your letter dated July 16, 1997, you requested a classification ruling. The sample submitted, style number 81095261, is a boy's hip-length pullover jacket. The jacket has an outershell constructed of a woven 100% nylon tactel fabric with a 2-1/2 inch wide ribbed-knit fabric insert surrounding the upper portion of each sleeve. The jacket is lined with a mesh fabric and has a v-neck collar, sleeve cuffs and waistband composed of a ribbed-knit fabric. There are two side seam pockets located at the waist. You indicate that the woven nylon fabric portion of the garment has a water resistant coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. Because of the ribbed-knit fabric insert which leaves a large gap of uncoated fabric on each sleeve, this jacket does not meet the requirements for water resistance as specified in the Harmonized Tariff Schedule of the United States, Chapter 62, Additional U.S. Note 2. The sample is being returned to you. The applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' 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 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. 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 Branch National Commodity Specialist Division