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HQ 954809


December 3, 1993

CLA-2 CO:R:C:T 954809 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500

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

RE: Modification of NYRL 886064, dated July 20, 1993

Dear Mr. Maher:

This is in reference to New York Ruling Letter (NYRL) 886064, dated July 20, 1993, issued to you from the Area Director of New York. Since the issuance of that ruling, you have submitted revised information, therefore, a modification of the ruling is appropriate. Accordingly, this ruling modifies NYRL 886064.

NYRL 886064 concerned the classification of a woman's jacket and pants referred to as Style 1005. Both garments are constructed of a 100 percent woven nylon shell fabric. Only the jacket is at issue in this instance. According to you, the jacket contained a 100 percent nylon lining that was coated with acrylic for water resistance. The lining did not extend to the garment's edges, leaving gaps of 2 1/2 inches of uncoated material on each side of the front opening. As so much of the jacket consisted of uncoated fabric, Customs concluded that it was not water resistant. The jacket was classified in subheading 6202.93.5011, HTSUSA, which provides for women's windbreakers and similar articles of man-made fibers.

Additional U.S. Note 2, Chapter 62, HTSUSA, provides, in pertinent part:

[T]he term "water resistant" means that garments classifiable in those subheadings must have water resistance (see ASTM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.

In an amended submission dated July 20, 1993, you stated that the interface lining had been coated with acrylic for water resistance. Thus, the entire jacket was water resistant for tariff classification purposes. After further examination of the interfacing fabric, Customs confirms the presence of a plastics application on the interface lining.

HOLDING:

If the jacket meets the requirements for water resistance in accordance with Additional U.S. Note 2, Chapter 62, HTSUSA, then the applicable subheading will be 6202.93.4500, HTSUSA, which provides for other women's water resistant windbreakers. The rate of duty is 7.6 percent ad valorem and the textile restraint category 635. If the jacket does not meet the requirements stipulated under the aforementioned note, it is classifiable in subheading 6202.93.5011, HTSUSA, as a women's windbreaker of man- made fibers. The applicable rate of duty is 29.5 percent ad valorem and the textile restraint category is 635.

This notice to you should be considered a modification of NYRL 886064 under 19 CFR 177.9(d)(1).

Sincerely,

John Durant, Director
Commercial Rulings Division

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