The tariff classification of women’s jackets from Taiwan.

NY H81540 July 17, 2001 CLA-2-61:RR:NC:TA:359 H81540 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of women’s jackets from Taiwan. Dear Mr. Kelly: In your letter dated May 23, 2001, and in a subsequent fax message dated July 16, 2001, on behalf of Jones Apparel Group USA, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples, Style 32533256 is a woman’s knit barn jacket. The fabric of this style consists of two layers bonded together. The outside layer is a knit fleece fabric of 65% acrylic and 35% polyester, while the inner layer is a sherpa knit pile fabric of 100% polyester. The jacket features a hood, long sleeves with turn up cuffs, pockets at the waist, pile trim around the hood, pockets and frontal opening of the jacket and a full frontal opening secured with a three button closure. The jacket extends from the shoulders to below the waist of the wearer. Style 3422A1285 is a woman’s knit, long shearling jacket. The fabric of style 3422A1285, which you call “polyester shearling” consists of two layers bonded together. The outside layer is a sueded textile fabric, 100% polyester, while the inner layer is a knitted pile shearling fabric, 100% polyester. The jacket features a pile collar, long sleeves with turn back cuffs, pockets at the waist, pile trim around the pockets and frontal opening of the jacket and a full frontal opening secured with a five button closure. The jacket extends from the shoulders to below the waist of the wearer. Style 3424A1295 is a woman’s knit, shearling mockneck zip jacket. The fabric of style 3424A1295, which you call “polyester shearling” consists of two layers bonded together. The outside layer is a sueded textile fabric, 100% polyester, while the inner layer is a knitted pile shearling fabric, 100% polyester. The jacket features a pile mock neck, long sleeves with pile cuffs, seam pockets at the waist, princess seams and pile trim around the bottom of the jacket and a full frontal opening secured with a zipper closure. The jacket extends from the shoulders to below the waist of the wearer. The applicable subheading for styles 32533256, 3422A1285 and 3424A1295 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other, women’s. The duty rate will be 28.7 percent ad valorem. Styles 32533256, 3422A1285 and 3424A1295 fall 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division