The tariff classification of a woman's double anorak from Taiwan

PD D80268 August 10, 1998 CLA-2-61:I11 D80268 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6202.93.4500; 6202.93.5011 Melba Dairo Federated Merchandising Group 1440 Broadway New York, New York 10018 RE: The tariff classification of a woman's double anorak from Taiwan Dear Ms. Dairo: In your letter dated July 15, 1998, you requested a tariff classification ruling. The sample will be returned as requested. Style 9680 consists of two garments which may be worn separately or snapped into each other to form an anorak with a removeable lining. The inner garment is made of a 65% polyester/35% cotton knit fabric. The garment features a collar, long sleeves, a chest pocket, front patched pockets, and a zippered frontal opening. The outer garment is claimed to be 100% nylon woven fabric coated with acrylic. This garment features a collar, long sleeves with velcro for tightening, slashed pockets at the waist and patched pockets below the waist, a drawstring bottom, and a zippered frontal opening with a velcro storm flap. The applicable subheading for the inner (knit) garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' sweaters, pullovers, sweatshirts...and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, women's or girls'. The rate of duty will be 33.3%. If the outer anorak passes the water resistance test specified in HTS Chapter 62, U.S. Note 2, then the applicable subheading for the garment will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks...windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, water resistant. The rate of duty will be 7.4%. If the outer anorak does not pass the water resistance test, then the applicable subheading for the garment will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS) which provides for anoraks...windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, women's. The rate of duty will be 28.8%. The outer (woven) garment falls within textile category designation 635 and the inner (knit) garment falls within category 639. Based upon international textile trade agreements, products of Taiwan are subject to quota 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. Sincerely, Dennis H. Murphy Port Director, Norfolk, Virginia