CLA-2-62:S:N:N3I:357 873066
Ms. Liese K. Nelson
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: The tariff classification of a woman's windbreaker-type
jacket and pair of trousers from Taiwan
Dear Ms. Nelson:
In your letter dated April 2, 1992, on behalf of your client
Etonic, Inc., you requested a classification ruling.
The sample submitted, style number APF24622, consists of a
windbreaker-type jacket and pair of trousers constructed of an
outershell composed of a woven 100% nylon fabric. The lining on
the jacket is composed of a woven printed 100% nylon fabric. You
state that the lining on the trousers will be composed of either
a knit 100% cotton fabric or a knit 65% cotton/35% polyester
fabric.
The jacket has a full front opening with a heavy-duty zipper
closure which extends to the top of the garment's collar. An
overlapping flap secured by three snaps covers the zipper area.
At the top of the overlapping flap there is an embroidered "Puma"
logo. The sleeve cuffs and waistband are elasticized. There are
two front pockets at the waist. Gathering of the nylon shell
fabric is featured on the jacket's collar.
The trousers have an elasticized waistband with an inner
drawcord tightening. There are two side seam pockets below the
waistband. Each trouser leg has an elasticized ankle cuff with a
zipper opening.
The samples are being returned to you as you have requested.
The Customs Service has previously ruled that certain sets
of lined woven garments may be classified as track suits.
However, only linings which transfer moisture away from the skin
are permitted.
The applicable subheading for the jacket will be
6202.93.5010, 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.
The applicable subheading for the trousers will be
6204.63.3510, HTS, which provides for other women's trousers and
breeches, of snythetic fibers. 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