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NY 866331


September 13, 1991

CLA-2-62:S:N:N3I:357 866331

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010; 9208.90.0080

Ms. Babette Pinsky
Babette/Taxicoat
2325 Third Street #428
San Francisco, CA 94107

RE: The tariff classification of a unisex jacket with carry bag and plastic whistle from Korea

Dear Ms. Pinsky:

In your letter dated July 31, 1991, you requested a classification ruling.

The sample submitted, Taxicoat style number TX-4, is a thigh-length unisex unlined windbreaker-type jacket. The jacket is constructed of a woven ripstop 100% nylon fabric which you state is coated with polyurethane.

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

The jacket has a full front opening secured by four snap closures. There is an attached hood with a drawcord tightening and two front patch pockets with flaps below the waist. A drawcord tightening is also featured through the bottom hem. On each sleeve cuff there is a snap closure. At the top of the right shoulder there is a self-fabric tab with a snap closure.

Imported with the jacket is a carry bag. The carry bag measures approximately 18 inches in length and 13 inches in width. The carry bag is constructed of the same fabric as the jacket and has a drawcord closure on the open end.

The sample is being returned to you as you have requested.

The Customs Service has determined that bags of this type imported and sold with a garment are composite goods as that term is defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment.

You state that the garment when imported may also have a plastic whistle attached to it. The whistle may be of Korean origin or may consist of previously imported whistles supplied by Babette. The whistle will be tied to the jacket by the string on the carry bag. The string will be looped through the snap tab on the shoulder of the jacket.

The plastic whistle does not meet the requirement of a composite good and if imported with the jacket it will be classified separately.

If the jacket is sold to both males and females and cannot be identified as exclusively men's, then the applicable classification for the garment will be in the HTS subheading covering women's garments.

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 with the carry bag 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 with the carry bag 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 applicable subheading for the whistle will be 9208.90.0080, HTS, which provides for whistles, call horns and other mouth-blown sound signaling instruments, other, other. The duty rate will be 5.3 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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