The tariff classification of a women’s nylon jacket from Taiwan

NY D87411 February 25, 1999 CLA-2-62:RR:NC:WA:357 D87411 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Christa Bevilacqua Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of a women’s nylon jacket from Taiwan Dear Ms. Bevilacqua: In your letter dated February 1, 1999, on behalf of Leonard A. Feinberg, Inc., you requested a classification ruling. A sample was submitted. The item in question, style 810-6-1, is an unlined jacket made from a woven nylon fabric coated with polyurethane for water resistance. It has a full-front opening with a large zipper closure, a pointed collar and long sleeves without cuffs. There is an overlay of decorative fabric across the chest and on the sleeves. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. 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 28.6 percent ad valorem. This garment falls within textile category designation 635. 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division