The tariff classification of a men’s pullover jacket from Taiwan or China

NY E88843 November 23, 1999 CLA-2-62:RR:NC:WA:357 E88843 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Barry Malloy Import Brokers International Company 5824 So. Quemoy Circle Aurora, CO 80015 RE: The tariff classification of a men’s pullover jacket from Taiwan or China Dear Mr. Malloy: In your letter dated November 1, 1999, on behalf of Colorado Clothing & Trading Company, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style CT1580/CT15805, is a men’s unlined pullover jacket, described in your letter as a windshirt. It is made from a 100% polyester woven microfiber fabric which you indicate is treated in accordance with the tariff requirements for water resistance. The garment is hip-length and has rib knit cuffs and waistband, side-seam pockets, a pointed collar and closes by means of a zipper approximately five inches in length. For garments to be classified in the tariff subheadings for water resistance their water resistance must be the result of an application of a rubber or plastics material. Although you did not specify what has been applied to this garment to render it water resistant, for purposes of this reply, we assume that it is a rubber or plastics material. If the pullover 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 6201.93.3000, which provides for other men's or boys’ 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 6201.93.3511, which provides for other men'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 634. Based upon international textile trade agreements products of Taiwan and China are subject to quota 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