NY 0851717 - The tariff classification of a woman's knit jacket and a woman's woven jacket from Korea and Taiwan. - United States International Trade Commision Rulings

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NY 851717

MAY 08 1990

CLA-2-62:S:N:N3I:357 851717

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010; 6102.30.2010

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 knit jacket and a woman's woven jacket 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.
The submitted samples for style number 87029/37064 consists of a woman's woven hip-length jacket and a woman's knit hip- length jacket which 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.

The shell of the woven jacket is constructed of a 100% nylon taslan fabric which you state is coated with polyurethane rendering the garment water resistant. It has a 100% nylon lining. The jacket features a full front opening with a heavy- duty zipper closure as well as a secondary zipper for attaching the knit jacket. There is an overlapping flap secured by three metal snaps covering the zipper area. The sleeve cuffs are elasticized and feature a self-fabric snap tab also used for attaching the knit garment. Other features of the jacket are an elasticized waistband, two chest pockets covered by an overlay of fabric and two slanted front zippered pockets at the waist.

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

The shell of the knit jacket is constructed of a 100% polyester polar fleece fabric. The garment features a full front opening with a heavy-duty zipper closure. The sleeve cuffs and waistband are composed of a ribbed-knit fabric. There are two slant front pockets at the waist.
The sample is being returned to you as you have requested.

If the woven 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 6202.93.4500, which provides for other women's anoraks, wind- breakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem.

If the woven jacket does 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 applicable subheading for the knit jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, knitted or crocheted, of man-made fibers. The rate of duty will be 30 percent ad valorem.

The woven jacket and the knit jacket 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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