The tariff classification of a woman's jacket from India

NY D80858 August 13, 1998 CLA-2-62:RR:NC:WA:357 D80858 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Michele R. Markowitz Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, N.Y. 10167-3397 RE: The tariff classification of a woman's jacket from India Dear Ms. Markowitz: In your letter dated July 31, 1998, on behalf of your client, Lane Bryant, you requested a classification ruling. The sample submitted, style number 113830, is a woman's jacket constructed of an outershell composed of a woven 100% polyester fabric. The garment is lined from edge to edge with a woven 100% nylon fabric which you state has a 600mm acrylic coating which renders the garment water resistant. The jacket has a nonwoven polyester batting fill. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket features a button-off detachable hood secured at the chin by two snaps and a full front opening secured by a zipper closure. There is an overlapping flap with four snaps that covers the zipper area. The garment has an inner drawcord tightening at the waist, two front pockets secured by flaps with a snap closure and elasticized sleeve cuffs. The sample is being returned to you. 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 6202.93.4500, which provides for other women'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 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.8 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of India 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