The tariff classification of a man’s jacket from Taiwan and Vietnam; Visibly Coated

NY K88577 September 14, 2004 CLA-2-62:RR:NC:WA:357 K88577 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Richard M. DeVitto UPS Supply Chain Solutions Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a man’s jacket from Taiwan and Vietnam; Visibly Coated Dear Mr. DeVitto: In your letter dated August 17, 2004, on behalf of Wearguard Corporation, you requested a classification ruling. The sample submitted, style number 202930, is a man’s hip-length jacket that is constructed of a shell composed of a flat knit interlock 100% polyester fabric that is visibly coated on the outer surface with polyurethane. The garment is lined with a brushed knit polyester fleece fabric in the body and collar, and with a woven man-made fiber fabric in the sleeves that is quilted to a nonwoven batting fill. The polyurethane coating does not completely obscure the underlying flat knit polyester fabric. The jacket has a full front opening secured by a zipper closure, two chest pockets with zipper closures, two front pockets with zipper closures at the waist area and an inner pocket. The garment also has long hemmed sleeves with a tab secured by an adjustable snap closure at the wrist area, a zippered pocket and four pencil pockets on the upper portion of the left sleeve, a stand-up collar, two tabs with adjustable snap closures on the lower portion of the rear panel and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: men’s or boys’. The duty rate will be 7.1 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. Products of Vietnam are not presently subject to quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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