The tariff classification of a men’s pullover jacket from Sri Lanka

NY I87576 November 18, 2002 CLA-2-62:RR:NC:WA:357 I87576 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a men’s pullover jacket from Sri Lanka Dear Mr. Hoffacker: In your letter dated October 25, 2002, on behalf of Alpha Shirt Company, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style D950-Windcheater, is a men’s garment with a shell made from an 85% polyester/15% nylon microfiber twill weave fabric. It is lined with a woven 100% nylon fabric. The jacket has a V-neck with rib knit trim, side seam pockets at the waist, rib knit cuffs and waistband and a hidden armhole zipper on the inner left side. The specification sheet indicates that the garment is pu (polyurethane) coated; however, it does not indicate whether the garment is water resistant. Style D-950 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate 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 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division