The tariff classification of a man’s pullover jacket and a man’s outerwear vest from Malaysia

NY K88987 September 23, 2004 CLA-2-62:RR:NC:WA:357 K88987 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6211.33.0054 Ms. Cathy Korb Schenker, Inc. 4001 E. Broadway B-20 Phoenix, AZ 85040 RE: The tariff classification of a man’s pullover jacket and a man’s outerwear vest from Malaysia Dear Ms. Korb: In your letter received in this office August 27, 2004, on behalf of The Antigua Group, Inc., you requested a classification ruling. Two samples were submitted as follows: Style number 315301 “Traveler’s Windshirt”, is a man’s hip-length pullover jacket constructed of a shell composed of a woven 85% polyester/15% nylon fabric that has a polyurethane coating. The jacket has a crossover crew-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The garment has two side seam pockets at the waist. Style number 315312 “Traveler’s Windvest”, is a man’s hip-length pullover outerwear vest constructed of a shell composed of a woven 85% polyester/15% nylon fabric that has a polyurethane coating. The vest has a crossover v-neck style collar composed of a ribbed-knit fabric, oversized armholes edged with a piping fabric and a ribbed-knit fabric waistband. The garment has two side-seam pockets at the waist. The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The samples are being returned to you. The jacket 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 or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 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 27.7 percent ad valorem. The applicable subheading for the vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’, of man-made fibers, vests: other. The duty rate will be 16 percent ad valorem. The jacket falls within textile category designation 634. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Malaysia are presently 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 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