In your letter dated January 24, 2001, on behalf of Design Resources, Inc. you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style 93060, is a men’s hip-length jacket with a shell stated to be made from a 100% woven polyester microfiber fabric with a polyurethane coating for water resistance. The jacket is hip-length and has a full-front opening with a zipper closure extending to the top of the standup collar. Other features include a storm flap with four snaps, slant pockets at the waist, a brushed lining and an elasticized bottom hem.
This jacket is eligible for classification as water resistant. If the jacket 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 7.2 percent ad valorem.
This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa.