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NY 851945


MAY 23 1990

CLA-2-62:S:N:N3I:357 851945

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-Seven Broad Street
New York, N,Y. 10004

RE: The tariff classification of man's reversible jacket from Taiwan.

Dear Ms. Shira:

In your letter dated April 23,1990, on behalf of your client, Foreign Resources Corp., you requested a tariff classification ruling.
The sample submitted, style number 8706, is a man's hip- length reversible jacket. One shell of the jacket is constructed of a knit fleece fabric blend. The other shell is constructed of a woven 65% polyester/35% cotton chintz fabric which you state is coated with polyurethane. There is a non-woven 100% polyester batting 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. The waistband and sleeve cuffs are composed of a 100% acrylic fabric. On the knit side of the jacket there are two front slash pockets at the waist. Contrasting colored quilted fabric inserts are located on the chest, back, and surrounding each sleeve. The collar is composed of a ribbed-knit fabric of 100% acrylic. There is a square textile label with a printed logo sewn on the right chest and a large printed logo on the back. On the woven side of the jacket there is an overlapping flap covering the front zipper, two front slash pockets at the waist and a collar with a drawstring tightening. On the left chest there is a square textile label with a printed logo.

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 HTS 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 Taiwan are 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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