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NY J82434




April 18, 2003

CLA-2-62:RR:NC:TA:357 J82434

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5011; 6202.92.2061

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave.
New York, NY 10167-3397

RE: The tariff classification of three women’s knit and woven jackets from Taiwan

Dear Mr. Schoenig:

In your letter dated March 24, 2003, on behalf of Great American Sweater Company, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style 89933, has a full front opening with four toggle closures reinforced with imitation leather patches. The front panels are made from a woven 100% polyester fabric, which has a nonwoven batting and a synthetic lining. The sleeves, the back panel and the standup collar are made from a knitted 100% acrylic fabric. The jacket has slant pockets at the waist.

The second item, style 89934, has front and side panels, cuffs and a complete waistband made from a 100% cotton denim fabric. The sleeves, back panel and collar are made from a knitted 100% acrylic fabric. This jacket has a full front opening secured by six metal buttons, two metal buttons on the collar with denim tabs, slant pockets at the waist, pockets with buttoned flaps on the chest and adjustment tabs on the waistband.

The third item, style 89935, has four front panels, two of a 78% cotton/20% acrylic/2% spandex fabric and two of a 98% cotton/2% spandex woven corduroy fabric. The back yoke is of a woven denim fabric, while the back panel and the sleeves are of a 100% acrylic knit fabric. This jacket has slant pockets at the waist, a full front opening secured by six snap closures and faux fur cuffs and collar composed of an 80% acrylic/20% polyester knit fabric.

The applicable subheading for style 89933 will be 6202.93.5011, 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 27.9 percent ad valorem.

The applicable subheading for style 89934 and 89935 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9 percent ad valorem.

Style 89933 falls within textile category designation 635, while styles 89934 and 89935 fall within textile category designation 335. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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