The tariff classification of a man’s water resistant jacket from Hong Kong

PD D8789 7 March 4, 1999 CLA-2-62:LA:S:T:1:2:I23 D87897 CATEGORY: Classification TARIFF NO.: 6201.93. 3000; 6201.93.3511 Mr. Brandon Terrell ATTY IN FACT Design Resources. Inc. Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s water resistant jacket from Hong Kong Dear Mr. Terrell: In your letter dated February 10, 1999, on behalf of Design Resources, Inc., you requested a tariff classification ruling. The submitted sample, style 8078, is a man’s windshirt/jacket constructed from 100% woven polyester. You indicated that the fabric is coated with acrylic making the garment water resistant. The jacket is lined with 100% nylon fabric and features a rib knit collar, a partial front opening with a single button closure, long sleeves with rib knit cuffs, pockets below the waist and a rib knit bottom. Your sample will be returned as requested. If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem. If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other anoraks and similar articles of man-made fibers. The rate of duty will be 28.6% ad valorem. The garment falls within textile category designation 634. As a product of Hong Kong, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport