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NY 868531


NOVEMBER 27, 1991

CLA-2-62:S:N:N3I:357 868531

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1500; 6201.92.2050; 6201.12.2010

Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, N.Y. 10006

RE: The tariff classification of a man's raincoat and two jackets from Korea

Dear Ms. Muoio:

In your letter dated October 25, 1991, on behalf of Gant Corporation, you requested a classification ruling.

Three samples were submitted as follows: Style number J902YA is a man's full-length raincoat constructed of a shell composed of a woven 100% cotton fabric. The raincoat has a full front opening secured by four buttons. A detachable hood featuring a drawcord tightening and two button closures at the chin is held to the garment by five buttons. There are four large, deep front pockets. Two of the pockets have buttoned flap closures. All of the buttons on the raincoat feature the "Salty Dog" trade name. The sleeve cuffs have adjustable "VELCRO"-type fasteners.

Style number J901YC is a man's thigh-length jacket constructed of a shell composed of a woven 100% cotton fabric. The jacket has a full front opening secured by four buttons. There is an inner drawcord with plastic cord stoppers at the waist. The jacket's collar is composed of suede. On the front of the jacket there are four large deep front pockets with buttoned flaps. All of the buttons on the jacket feature the "Salty Dog" trade name.

Style number J904YD is a man's thigh-length pullover jacket constructed of a shell composed of a 100% cotton fabric. The jacket has a partial zipper opening at the neck with a contrasting colored fabric insert. An overlapping flap with two snaps covers the zipper. A roll-up hood with a drawcord tightening is concealed within the jacket's collar by a zipper. On the front of the jacket there is a large pouch pocket with a flap closure and a large hand-warmer pocket. The sleeve cuffs have adjustable snap closures. A drawcord with plastic cord stoppers is through the bottom hem. The snaps on the jacket feature the "Salty Dog" trade name.

Based on the test results submitted the samples Style numbers J901YC, J902YA and J904YD are shown to have a PU coating.

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

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

If Style numbers J901YC and J904YD pass 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 garments will be 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.6 percent ad valorem.

If Style numbers J901YC and J904YD do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.92.2050, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 10 percent ad valorem.

The applicable subheading for Style number J902YA will be 6201.12.2010, HTS, which provides for other men's overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers, raincoats. The duty rate will be 10 percent ad valorem.

Style numbers J901YC, J904YD and J902YA fall within textile category designation 334. 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

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