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NY 851177


APR 24 1990

CLA-2-62:S:N:N3I:357 851177

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010

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

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

Dear Ms. Shira:

In your letter dated April 2, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

The samples submitted, style numbers 87045, 87041 and 87047, are three women's hip-length reversible jackets. One side of each jacket is constructed of a knit 100% polyester polar fleece fabric. The other side of each jacket is constructed of woven contrasting colored inserts composed of a 100% nylon taslan fabric which you state is coated with polyurethane rendering the garments water resistant.

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

Style number 87045 has a full front opening secured by a heavy-duty zipper closure and an overlapping flap with three snaps that covers the zipper area. The sleeve cuffs and waistband are elasticized. On the woven nylon side of the jacket a roll-up hood is concealed within the garment's collar by a zipper and there are two front slash pockets at the waist. On the fleece side of the garment there is also two front slash pockets at the waist.

Style number 87041 has a full front opening with a heavy-duty zipper closure and elasticized sleeve cuffs and waistband. On the woven nylon side of the garment there are two front slash pockets at the waist and a flapped front patch pocket secured by "VELCRO"-type fasteners and a zipper. The patch pocket overlaps the front zipper at the bottom and is attached at one side by "VELCRO"-type fasteners. The knit fleece side of the garment has two front slash pockets at the waist.
Style 87047 is a pullover jacket with a partial zipper opening at the neck. The garment has elasticized sleeve cuffs and waistband and a right seam zipper opening. The woven nylon side of the jacket features an overlapping flap with a snap covering the zipper and two self fabric snap tabs on the collar. There are two V-shaped overlays of fabric secured by snaps on the front yoke and a front hand warmer pocket.

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, windbreakers 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 (Restraints 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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