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NY 886064




JUNE 10, 1993

CLA-2-62:S:N:N5:357 886064

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5011; 6204.63.3000; 6204.63.3510

Mr. Kevin Maher
C-Air Custom House Brokers - Forwarders, Inc. 153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a woman's windbreaker-type jacket and a pair of trousers from Taiwan

Dear Mr. Maher:

In your letter dated May 11, 1993, on behalf of East West Division of Panda Group/Walmart, you requested a classification ruling.

The sample submitted, style number 1005, consists of a woman's windbreaker-type jacket and a pair of trousers composed of a woven 100 percent nylon fabric shell.

The jacket has a woven 100 percent nylon lining which is stated to have an acrylic coating for water resistance. The lining does not extend to the edge of the zipper on either side of the front opening, leaving a gap of approximately 2 and a half inches of uncoated material. The jacket has a full front opening secured by a heavy-duty zipper closure. The sleeve cuffs and the waistband are elasticized. There are two front pockets at the waist. A decorative design is featured on the front and back of the jacket. The lack of a complete coated lining precludes classification of the jacket as water resistant.

The trousers are stated to be coated on the nylon shell fabric. The garment has a knit 65 percent polyester/35 percent cotton lining. The trousers feature an elasticized waistband and two front pockets at the waist. Each ankle cuff is elasticized and has a zipper opening. A decorative fabric insert is featured on each ankle.

The applicable subheading for the jacket will be 6202.93.5011 Harmonized Tariff Schedule of the United States (HTS), 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.

If the trousers 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 garment will be 6204.63.3000, which provides for other women's water resistant trousers or breeches of synthetic fibers. The duty rate will be 7.6 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers or breeches. The duty rate will be 30.4 percent ad valorem.

The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. 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

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