The tariff classification of a woman's jacket from Sri Lanka

NY E86709 November 22, 1999 CLA-2-62:RR:NC:WA:357 E86709 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W. Suite 308 Toronto, Ontario M8V 1A4 RE: The tariff classification of a woman's jacket from Sri Lanka Dear Ms. Fust : In your letter dated August 30, 1999, you requested a classification ruling. Our response was delayed due to laboratory analysis of the sample. The sample submitted, style number EF 0171, is a woman's hip-length windbreaker-type jacket. The jacket is constructed of a shell composed of a woven RX34 microfiber high density taffeta cire 100% polyester fabric. The jacket is lined in the upper body with a mesh fabric. The jacket has a full front opening that is secured by a zipper closure, long sleeves with elasticized cuffs, two slanted front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. You indicated in your letter that the garment's shell fabric has been treated with a DWR water repellent memamine resin and flourine resin. Examination by the Customs laboratory confirms that the shell fabric has a plastics application and that the sample is water resistant. Based on this finding the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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