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NY 896079




April 07, 1994

CLA-2-62:S:N:N5:357 896079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 9802.00.8000

Ms. Lanette Hodges
Tower Group International, Inc.
One Clay Place
P.O. Box 20729
Atlanta, Georgia 30320-0729

RE: The tariff classification of a man's pullover jacket from Taiwan

Dear Ms. Hodges:

In your letter dated March 16, 1994, on behalf of Western IM- EX Companies, you requested a classification ruling.

The sample submitted, style number 2100, is a man's hip- length pullover jacket. The pullover is constructed of 100% nylon "Versatech"; a woven fabric with a water repellant finish known as "Durepel," which has been tested and found to be a plastics for purposes of water resistance classification.

The water repellant finish does not change the surface character of the fabric, therefore HTS 6210 does not apply.

The pullover has a V-shaped neckline. The garment's collar, cuffs and waistband are composed of a ribbed-knit fabric.

If the pullover passes 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If the pullover does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem.

The pullover falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa.

Your letter indicates that the submitted sample may be assembled from fabricated U.S. components in Taiwan. If this article meets the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for partial duty relief under subheading 9802.00.80, HTS.

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

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