The tariff classification of a woman's jacket from Taiwan

NY H85525 September 5, 2001 CLA-2-62:RR:NC:TA:360 H85525 CATEGORY: Classification TARIFF NO.: 6204.31.2010 Mr. David Sherman Ann Taylor 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman's jacket from Taiwan Dear Mr. Sherman: In your letter dated August 24, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 49-67261 is a woman’s jacket constructed from 48 percent wool, 47 percent rayon and 5 percent spandex woven fabric. The jacket is composed of more than four panels and features long sleeves with vents, a collar, shoulder pads, a lining, two front pockets below the waist and a full front opening secured by five buttons. The applicable subheading for style 49-67261 will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of wool or fine animal hair: other: women’s. The rate of duty will be 13.9 cents/kg + 18.6 percent ad valorem. Style 49-67261 falls within textile category designation 435. Based upon international textile trade agreements products of Taiwan are currently 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division