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NY 875552





JULY 9, 1992

CLA-2-62:S:N:N3I:357 875552

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510

Ms. Laura Micheal
H. Bernbaum Import Export Company
880 Corporate Woods Pkwy.
Vernon Hills, Illinois 60061-3164

RE: The tariff classification of three men's jackets from Taiwan

Dear Ms. Micheal:

In your letter dated June 8, 1992, you requested a classification ruling.

Three samples were submitted as follows: Style number TS 4000, is a man's thigh-length jacket constructed of a woven 100% nylon fabric outershell stated to be coated with a 600mm transparent polyurethane. The garment has a 100% nylon taffeta lining. The jacket has a full front opening with a heavy-duty zipper closure as well as a secondary zipper for attaching an inner jacket. There is an overlapping flap with seven snaps covering the zipper area. A roll-up hood with a drawcord is concealed within the jacket's collar by a zipper. A drawcord tightening with plastic cord stoppers is located at the waist and at the bottom hem. There are two zippered front pockets on the top portion of the jacket and two zippered front pockets located below the waist. The zipper openings on the pockets are covered by a fabric overlay. The sleeve cuffs have an adjustable "VELCRO"-type fastener and a snap tab.

Style number TH 4000 is a man's hip-length jacket constructed of a woven 100% nylon fabric outershell stated to be coated with a 600mm transparent polyurethane. The garment has a woven 100% nylon taffeta lining quilted to a 100% non-woven polyester fill. The jacket has a full front opening secured by a heavy-duty zipper with a reversible zipper pull. There are two zippered slant pockets at the waist. The sleeve cuffs and waistband are composed of a ribbed-knit fabric. Sewn to each sleeve cuff is an elasticized loop.

Although, style numbers TS 4000 and TH 4000 can be zippered together along the front edges and snapped together at the sleeve cuffs so as to be worn together as one garment and will be considered a jacket set under style number TP 4000, each jacket can also be worn separately and will be classified as a separate garment.

Style number TL 4000 is a man's hip-length reversible jacket. One side of the jacket is constructed of a woven 100% nylon fabric stated to be coated with a 600mm transparent polyurethane. The other side of the jacket is constructed of a knit 100% polyester fleece fabric. The jacket has a full front opening secured by a heavy-duty zipper with a reversible zipper pull. The sleeve cuffs and waistband are composed of a ribbed knit fabric. On the polyester knit side of the jacket there are two zippered front pockets at the waist. On the woven side of the jacket there are two zippered front pockets at the waist. Sewn to each sleeve cuff is an elasticized loop.

Although, style number TL 4000 is also compatible with style number TS 4000 and can be zippered together along the front edges and snapped together at the sleeve cuffs so as to be worn together as one garment, each jacket can also be worn separately and will be classified as a separate garment.

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

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

If the jackets 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 each garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for each garment will be 6201.93.3510, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem.

The jackets fall within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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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