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NY 862556


May 16, 1991

CLA-2-62:S:N:N3I:357 862556

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman's jacket from Korea

Dear Mr. Crowley:

In your letter dated April 19, 1991, on behalf of your client, Foreign Resources Corp., you requested a classification ruling.

The sample submitted, style number 81221, is a woman's jacket. The jacket is constructed of a woven shell composed of an iridescent fabric of 51% nylon/49% polyester. The garment is lined with a 100% nylon fabric which you state is coated with polyurethane rendering the garment water resistant. You further state that the strip of fabric between the lining and the edge of the zipper on either side of the jacket which is of the same fabric as the outershell is also coated causing the jacket to be water resistant

The coating does not change the surface character of the fabric, therefore HTS 6210 does not apply.

The jacket has a full front opening secured by a heavy-duty zipper closure and a double overlapping flap with four snaps covering the zipper area. A detachable hood with a drawstring is held to the jacket by five buttons. The hood features a fur ruff. The sleeve cuffs and waistband are elasticized. Above the waistband is an overlay strip of fabric with a drawstring through it. There are two front pockets with buttoned flaps at the waist and a drawstring on the collar.

The samples are being returned to you as you have requested.

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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate 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 6202.93.5010, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories 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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