CLA-2-62:S:N:N3I:357 854675
Mr. Emery Fang
Collins International Co., Ltd.
1350 Broadway
Suite 1901
New York, N.Y. 10018
RE: The tariff classification of three men's jackets from
Taiwan.
Dear Mr. Fang:
In your letter received in this office July 24, 1990, on
behalf of Bradlees, you requested a tariff classification ruling.
The samples submitted, style numbers 7043, 7060 and 7225 are
three men's hip-length jackets. The shell of each jacket is
composed of contrasting colored fabric inserts constructed of a
woven 190T nylon tectal fabric which you state is coated on the
inner surface with acrylic. Each garment has a 190T nylon
taffeta fabric lining and a non-woven polyester batting fill.
The coating on each jacket is not separately visible,
therefore HTS 6210 does not apply.
Each jacket has a full front opening with a heavy-duty
zipper closure and an overlapping flap with snaps covering the
zipper area. Style 7043 features two zippered front bellow
pockets, two zippered chest pockets covered by a free-hanging
yoke with a "VELCRO" type fastener and a zippered inner pocket.
The garment has a double collar. The waistband is elasticized
and the sleeve cuffs are partially elasticized with a "VELCRO"-
type fastener.
Style 7225 has an attached hood with a drawcord. The hood
can be rolled-up and concealed within the jacket's collar by a
zipper. The garment has two zippered front pockets with a snap
flap and a zippered inner pocket. The waistband is elasticized.
The sleeve cuffs have a "VELCRO"-type fastener.
Style 7060, has two zippered front pockets at the waist,
two zippered chest pockets covered at the top by an overlay strip
of fabric and a zippered inner pocket. The waistband and sleeve
cuffs are elasticized.
The garments are being returned to you as requested
If styles 7043, 7060 and 7225 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 garments will be 6201.93.3000, which provides
for other men's anoraks, windbreakers and similar articles, of
man-made fibers, water resistant. The rate of duty will be 7.6
percent ad valorem.
If styles 7043, 7060 and 7225 do not pass the water
resistance test, then the applicable HTS subheading for the
garments will be 6201.93.3510, which provides for other men's
anoraks, windbreakers and similar articles, of man-made fibers.
The rate of duty will be 29.5 percent ad valorem.
Styles 7043, 7060 and 7225 fall with textile category
designation 634. Based upon international textile trade
agreements, products of Taiwan are subject to quota restraints
and a visa requirement.
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 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