The tariff classification of a women’s jacket from Taiwan

NY J81284 March 13, 2003 CLA-2-62:RR:NC:TA:357 J81284 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Kathleen M. Lawrence Lerner New York 450 W 33 St. New York, NY 10001 RE: The tariff classification of a women’s jacket from Taiwan Dear Ms. Lawrence: In your letter dated February 10, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 1898175 and 2278715 is a women’s unlined jacket made from a satin weave 100% polyester fabric. The jacket has a full front opening with a zipper closure, long sleeves with elasticized cuffs, an elasticized waistband, on-seam pockets at the waist and a self-fabric hood. The sleeves have contrasting color overlaid fabric strips extending their entire length. In your letter you suggested that this item is not intended for protection against the elements and that, therefore, the garment is precluded from classification in HTS heading 6202. We believe that the styling of the garment is that of an outerwear garment. Although it would not be suitable for protection in extreme weather, it provides a degree of protection in moderately cool weather. 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 27.9 percent ad valorem. This jacket falls 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division