The tariff classification of a woman's jacket from Guatemala

NY G82971 November 22, 2000 CLA-2-62:RR:NC:WA:357 G82971 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, N.Y. 10048 RE: The tariff classification of a woman's jacket from Guatemala Dear Ms. Moyer: In your letter dated November 1, 2000 you requested a classification ruling. The sample submitted, style number PB005(1), is a woman's lower hip-length jacket. The jacket is constructed of a shell that is composed of a woven 210T 100% nylon taffeta fabric and a lining that is composed of a woven 190T taffeta 100% nylon fabric which are both quilted in a diamond pattern to a nonwoven 2-oz. polyester batting fill. In your letter and in a phone conversation you indicated the neither the shell fabric nor the lining fabric is coated. The jacket has a pointed collar composed on the outer surface of a corduroy fabric and a full front opening that is secured by six right-over-left snap closures. The garment has long sleeves with fold-over cuffs, two front patch pockets at the waist and a straight cut bottom hem with two side seam vents that are secured by snap closures. The garment's sleeve cuffs are composed of a corduroy fabric on the outer surface and there is corduroy trim along the front placket, on the pockets and on the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), 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 Guatemala are not presently subject to quota restraints nor 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