CLA-2-62:K:TC:C7:I16 A83908
Ms. Maristella Iacobello
The Van Heusen Company
1290 Ave. of the Americas
New York, NY 10104-0101
RE: The tariff classification of a man's garment from Taiwan or Thailand.
Dear Ms. Iacobello:
In your letter dated April 4, 1996, you requested a classification ruling.
Style 92361 has been submitted. Style 92361 is a man's pullover jacket constructed from 100% nylon woven fabric.You state that the fabric is water resistant. This garment features a v-neck, long sleeves with rib knit cuffs, a rib knit bottom and two zipper pockets below the waist. As you have requested, the sample garment is being returned.
The jacket's coating is not separately visible and does not qualify for subheading 6210. If the imported item meets the requirements of Chapter 62, U.S. note 2, for water resistance the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for men's or boys' overcoats...anoraks...of man-made fibers, other...other, water resistant. The duty rate will be 7.5% ad valorem.
If the jacket does not meet the water resistance test of U.S. note 2, then the applicable subheading for style 92361 will be 6201.93.3511, HTSUSA, which provides for men's or boys' overcoats...anoraks...of man-made fibers, other...other, men's. The duty rate will be 29.1% ad valorem.
Style 92361 falls within textile category designation 634. As a product of Taiwan or Thailand this merchandise is currently subject to visa and quota requirements based upon international textile trade agreements.
The designated textile and apparel category 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 Part 177 of the Customs Regulations.
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,
Thomas Mattina Area Director
JFK Airport