The tariff classification of a woman's pullover jacket from the Philippines

NY G84638 December 14, 2000 CLA-2-62:RR:NC:WA:357 G84638 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a woman's pullover jacket from the Philippines Dear Ms. Bounds: In your letter dated November 20, 2000, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number 8065, is a woman's hip-length pullover jacket constructed of a shell that is composed of a woven microfiber 100% polyester fabric which has a polyurethane coating for water resistance. The garment is lined with a woven 100% nylon fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The garment has two side seam pockets at the waist. The garment is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.3 percent ad valorem. Effective January 1, 2001, the rate of duty will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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 duty rate will remain unchanged in 2001. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines 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