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NY 851221


May 01, 1990

CLA-2-62:S:N:N3I:357 851221

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510

Ms. Carolyn Howard
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, AR 72716

RE: The tariff classification of a man's jacket from China.

Dear Ms. Howard:

In your letter dated April 4, 1990, you requested a tariff classification ruling.

The sample submitted, style number 157, is a man's bomber jacket. The shell of the jacket is constructed of a woven 65% polyester/35% cotton fabric which you state is coated with 500mm acrylic. The garment has a 190T nylon lining and a non-woven 100% polyester filler.

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

The jacket has a full front opening with a heavy-duty zipper closure and an overlapping flap secured by three buttons covering the zipper area. The garment's collar and sleeve cuffs feature button closures. The waistband is partially elasticized. There are two side pockets at the waist and two shoulder epaulets. On the front of the jacket the two flap overlays have "VELCRO"-type fasteners.

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 rate of duty will be 7.6 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable subheading for the garment will be 6201.93.3510, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of China 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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