NY 0851433 - The tariff classification of three women's reversible jackets from Korea and Taiwan. - United States International Trade Commision Rulings

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NY 851433

MAY 11 1990

CLA-2-62:S:N:N3I:357 851433

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 Korea and Taiwan.

Dear Ms. Shira:

In your letter dated April 10, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

The samples submitted, style numbers 87099, 87069 and 87076/37067 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 garments water resistant.

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

Style 87099 has a full front opening with a heavy-duty zipper closure, a drawcord with plastic cord stoppers on the 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 jacket there are two self-fabric snap tabs at the neck and two front zippered pockets at the waist.

Style 87076/37067 has a partial front zipper opening at the neck and a full zipper opening on the front side. The waistband and sleeve cuffs are elasticized. On the knit fleece side of the garment there are two front slash pockets at the waist. On the woven nylon side of the garment there are two front pockets with snap flaps, two front slash pockets, and a small pocket on the placket.

Style 87069 features a full front opening with a heavy-duty zipper closure and elasticized sleeve cuffs and waistband. On the woven nylon side of the jacket there is a chest warmer insert and an overlapping flap secured by four snaps covering the zipper area. A roll-up hood with a drawcord is secured to the jacket's collar by a "VELCRO-type fastener, and there are two front slash pockets at the waist. On the knit fleece side of the jacket there are two front slash pockets at the waist.

The samples are being returned to you as you 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 garments 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 Korea and 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 (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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