The tariff classification of a man's jacket from Taiwan

NY C81144 November 7, 1997 CLA-2-62:RR:NC:WA:357 C81144 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Janice McEachern Reebok International Ltd. 25 Littlefield Street Avon, MA 02072 RE: The tariff classification of a man's jacket from Taiwan Dear Ms. McEachern: In your letter dated October 27, 1997, you requested a classification ruling. The sample submitted, style number MB111500, is a man's jacket constructed on the outer surface of a knit mesh 100% polyester fabric which you state is laminated to a clear PVC coating on the inner surface. The jacket has a ribbed-knit fabric collar and a full front opening secured by a zipper closure that extends to the top of the garment's collar. There are two side seam pockets at the waist and long sleeves with elasticized sleeve cuffs. An emblem featuring the "Reebok" trademark is located on the lower portion of the left front panel. The sample is being returned to you. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: Other: men's or boys'. The duty rate will be 7.4 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, Robert B. Swierupski Director, National Commodity Specialist Division