CLA-2-62:S:N:N5:357 886064
Mr. Kevin Maher
C-Air Custom House Brokers - Forwarders, Inc.
153-66 Rockaway Boulevard
Jamaica, New York 11434
RE: The tariff classification of a woman's windbreaker-type jacket
and a pair of trousers from Taiwan
Dear Mr. Maher:
In your letter dated May 11, 1993, on behalf of East West Division of
Panda Group/Walmart, you requested a classification ruling.
The sample submitted, style number 1005, consists of a woman's
windbreaker-type jacket and a pair of trousers composed of a woven 100
percent nylon fabric shell.
The jacket has a woven 100 percent nylon lining which is stated to
have an acrylic coating for water resistance. The lining does not extend
to the edge of the zipper on either side of the front opening, leaving a
gap of approximately 2 and a half inches of uncoated material. The jacket
has a full front opening secured by a heavy-duty zipper closure. The
sleeve cuffs and the waistband are elasticized. There are two front
pockets at the waist. A decorative design is featured on the front and
back of the jacket. The lack of a complete coated lining precludes
classification of the jacket as water resistant.
The trousers are stated to be coated on the nylon shell fabric. The
garment has a knit 65 percent polyester/35 percent cotton lining. The
trousers feature an elasticized waistband and two front pockets at the
waist. Each ankle cuff is elasticized and has a zipper opening. A
decorative fabric insert is featured on each ankle.
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 29.5 percent ad valorem.
If the trousers pass 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
6204.63.3000, which provides for other women's water resistant trousers or
breeches of synthetic fibers. The duty rate will be 7.6 percent ad
valorem.
If the trousers do not pass the water resistance test, then the
applicable HTS subheading for the garment will be 6204.63.3510, which
provides for other women's trousers or breeches. The duty rate will be
30.4 percent ad valorem.
The jacket falls within textile category designation 635. The
trousers fall within textile category designation 648. Based upon
international textile trade agreements products of Taiwan are presently
subject to quota restraints and the requirement of a visa.
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. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport