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NY 851708


MAY 09 1990

CLA-2-62:S:N:N3I:357 851708

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 two women's jackets from Korea and Taiwan.

Dear Ms. Shira:

In your letter dated April 17, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

Two samples were submitted as follows: Style number 87017/37028 is a woman's hip-length jacket. The shell of the jacket is con- structed of contrasting colored inserts composed of a 100% nylon taslan fabric which you state is coated with polyurethane rendering the garment water resistant. The jacket has a 100% knit polyester polar fleece body lining and a 100% nylon sleeve lining. The garment features a full front opening with a heavy- duty zipper closure and elasticized sleeve cuffs and waistband. There is an overlapping flap secured by snaps covering the zipper area. A roll-up hood is concealed within the jacket's collar by a zipper. There are two front slash pockets located at the waist.

Style number 87046 is a woman's hip-length reversible pullover jacket. One side of the jacket is constructed of a 100% knit polyester polar fleece. The other side of the 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 jacket has a partial front zipper opening at the neck and a partial zipper opening on the side. There is an overlapping flap with snaps covering the front zipper. The sleeve cuffs and waistband are elasticized. On the woven nylon side of the jacket there is a detachable hood with a drawcord secured to the garment by a zipper and two front slash pockets at the waist.

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

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 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 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 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 (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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