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NY 851353


MAY 09 1990

CLA-2-62:S:N:N3I:357 851353

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, N.Y. 10004

RE: The tariff classification of a woman's double jacket from Taiwan.

Dear Ms. Shira:

In your letter dated April 9, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

The submitted samples for style number 87019 consists of two women's woven hip-length jackets. Both the inner and outer jackets are constructed from a 100% nylon fabric shell which you state is coated with polyurethane. The inner and outer jackets can be zippered together along the front edges and snapped together at the wrists so as to be worn as one garment. Although the jackets are worn together, each jacket can also be worn separately and will be classified as separate garments.

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

The outer jacket features a full front opening with a heavy- duty zipper closure as well as a secondary zipper for the attaching of the inner jacket. There is an overlapping flap secured by two "VELCRO"-type fasteners that covers the zipper area. The self-fabric snap tab on each sleeve cuff is also used for attaching the inner jacket. There are two zippered front pockets at the waist and the sleeve cuffs and waistband are elasticized.

The inner jacket has a full front opening with a heavy-duty zipper closure and two front slash pockets at the waist. The garment features a non-woven 100% polyester batting interlining. The jacket's sleeve cuffs are composed of a ribbed knit fabric.

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 subheading for the garments will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistance. 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 garments 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 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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