The tariff classification of a woman’s jacket from Taiwan.

PD F88630 July 7, 2000 CLA-2-62:EPI25 F88630 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s jacket from Taiwan. Dear Ms. Librach: In your letter dated June 14, 2000, you requested a tariff classification ruling. The garment, Style 10052, is a woman’s hooded jacket constructed of 100% nylon woven fabric with a polyurethane coating. The hip length jacket features a full front opening secured by a heavy zipper closure, kangaroo-style pockets below the waist, long hemmed sleeves and a straight bottom with drawcord and toggle closure. The hood has fake fur lining and trim and a drawcord with toggle closure. If the jacket passes the water resistant test specified in Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable subheading for the garment will be 6202.93.4500, (HTS), which provides for other women’s anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.3 percent ad valorem. If the jacket does not pass the water resistant test, then the applicable HTS subheading for the garments 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 28.4 percent ad valorem. The jacket 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 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. Sincerely, Richard Walker Acting Service Port Director Trade Compliance Port of El Paso, Texas