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NY 863772


June 17, 1991

CLA-2-62:S:N:N3I:357 863772

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010

Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

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

Dear Ms. Brotman:

In your letter dated May 24, 1991, on behalf of your client, McCrory Stores, Division of McCrory Corp., you requested a classification ruling.

The sample submitted, style number 5152/IBS FEO8621, is a woman's upper thigh-length reversible jacket. One side of the jacket is constructed of a finely knit 85% polyester/15% cotton fabric. The other side is constructed of a woven 100% nylon fabric which you state is coated with acrylic rendering the garment 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 six snaps on both the woven side and the knit side. There is a double collar and the sleeve cuffs and waistband are elasticized. On the woven side of the jacket there are two side seam slash pockets at the waist and a drawstring through the collar. On the knit side there are two front patch pockets with contrasting colored inverted pleats. The pockets are secured by flaps with "VELCRO"-type fasteners.

The sample is 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 Macau 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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