CLA-2-62:S:N:N3I:357 872063
6204.23.0040
Ms. Julie White
Nordstrom, Inc.
A/P Import Office
1321 2nd Avenue
Seattle, WA 98101
RE: The tariff classification of a woman's windbreaker-type
jacket and pair of trousers from Taiwan
Dear Ms. White:
In your letter dated February 28, 1992, you requested a
classification ruling.
The sample submitted, style L-5015, consists of a woman's
windbreaker-type jacket and pair of trousers constructed of a woven
100% nylon fabric shell with a knit 100% cotton fabric lining.
The jacket has a full front opening with a heavy-duty zipper
closure. A storm flap with six snaps covers the zipper area. There is
a drawcord with plastic cord stoppers through the jacket's stand-up
collar. The sleeve cuffs and waistband are elasticized. Fabric
gathering is featured on the jacket's shoulders, along the length of
each sleeve, along the width of the back yoke and on the two open front
pockets at the waist. The pockets have a snap at the top.
The trousers have an elasticized waistband and ankle cuffs. Below
the waistband there are two open side seam pockets and one open left
back pocket.
The samples are being returned to you as you have requested.
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
synthetic fibers. The duty rate will be 30.4 percent ad valorem.
If the jacket and trousers are of the same fabric construction,
style, color and composition and imported and sold as a set as you have
stated in your letter then the applicable subheading for the jacket
will be 6204.23.0030, HTS, which provides for women's ensembles of
synthetic fibers, other: garments described in heading 6202. The
applicable subheading for the trousers will be 6204.23.0040, HTS, which
provides for women's ensembles of synthetic fibers, other, trousers and
breeches. The rate of duty for the jacket and trousers will be the
rate applicable to each garment in the ensemble if separately entered.
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