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NY 851168


APR 24 1990

CLA-2-62:S:N:N3I:357 851168

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6202.93.4500; 6202.93.5010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of three women's reversible jackets from Taiwan and Korea.

Dear Ms. Shira:

In your letter dated March 29, 1990, on behalf of your client, Foreign Resources Corp., you requested a tariff classification ruling.

The samples submitted, style numbers 87049/37073, 87077 and 87052 are three women's hip-length reversible jackets. One side of each jacket is constructed of a 100% knit polyester polar fleece. The other side of each jacket is constructed of contrasting colored inserts composed of a woven 100% nylon taslan fabric which you state is coated with polyurethane rendering the garment water resistant.

The coating on each jacket is not separately visible, therefore HTS 6210 does not apply.

Style 87049/37073 has a full front opening with a heavy duty zipper closure, a stand-up collar and elasticized sleeve cuffs and waistband. On the knit fleece side of the jacket there are two front slash pockets at the waist. On the woven nylon side of the garment there is a drawstring on the collar and two overlapping flaps secured by snaps covering the zipper area. The two overlapping flaps are located one directly on top of the other. The top overlapping flap has a small zipper pocket. There are two front slash pockets and two diagonal pockets with a snap flap.

Styles 87077 and 87052 have a full front opening secured by a heavy-duty zipper closure and elasticized sleeve cuffs and waistband. On the knit fleece side of the garment there are two front slash pockets at the waist. On the woven nylon side of the garments there is an overlapping flap secured by snaps covering the zipper area, and an attached roll-up hood with a drawcord and storm flap. A "VELCRO"-type fastener secures the hood to the jacket's collar. Style 87077 has two zippered front pockets and a left sleeve pocket. Style 87052 has two front slash pockets.

The samples are being returned to you as you have requested.

If the jackets 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 garment will be 6202.93.4500, which provides for other women's anoraks, wind- breakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010 which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jackets fall within textile category designation 635. Based upon international textile trade agreements, products of Taiwan and Korea are presently 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

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