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NY 804967

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December 22, 1994

CLA-2-62:S:N:N5:357 804967

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010

Mr. Arthur Robbins
Mastercargo Inc.
161-15 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a man's jacket and pair of trousers from Korea

Dear Mr. Robbins:

In your letters dated November 1, and December 6, 1994, on behalf of New World Creation, Inc., you requested a classification ruling.

The sample submitted, style number 5503 consists of a man's pullover jacket and pair of trousers constructed of a woven 100% nylon 210T taffeta fabric which you state is coated with 600mm polyurethane rendering the garments water resistant. The jacket is lined with a mesh fabric.

The coating on the jacket and trousers is not "visible," as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a "V-shaped" neckline. The collar, cuffs and waistband are composed of a ribbed-knit fabric. There are two side-seam pockets at the waist.

The trousers have an elasticized waistband with an inner drawcord fastening. There are two side seam pockets and a right rear pocket below the waist. The ankle cuffs are elasticized and have a zipper opening.

As a result of the coating application on the jacket and trousers, the garments are not considered to be a tracksuit.

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 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 jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, 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.

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 6203.43.3500, which provides for other men's or boys', 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 6203.43.4010, which provides for other men's trousers and breeches: of synthetic fibers. The duty rate will be 29.7 percent ad valorem.

The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. 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
New York Seaport

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See also:

• Tariff No.: 6201.93.30 - Men's or boys' anoraks, windbreakers and similar articles, not knitted or crocheted, of manmade fibers, nesoi, water resistant
• Tariff No.: 6201.93.35 - Men's or boys' anoraks, windbreakers and similar articles, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6203.43.35 - Men's or boys' trousers and breeches, not knitted or crocheted, of synthetic fibers, nesoi, water resistant
• Tariff No.: 6203.43.40 - Men's or boys' trousers, breeches & shorts, of synthetic fibers, con under 15% wt down etc, cont under 36% wt wool, n/water resist, not k/c