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NY 806679




February 23, 1995

CLA-2-62:S:N:N5:357 806679

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Enroy Smith
Sourcing & Technical Services Inc.
A Subsidiary of KMART Fashions Corp.
1365 N.W. 159 Street
Miami, Florida 33169

RE: The tariff classification of a man's jacket from Mexico

Dear Mr. Smith:

In your letter dated February 8, 1995, you requested a classification ruling.

Style number 5178 and STS Style number 91560, is a man's quilted jacket constructed of a woven 190 taffeta 100% nylon fabric. The garment has a non-woven polyester fill. In a telephone conversation you stated that the shell is coated with acrylic. The fabric may be from Korea or Thailand. The garment will be manufactured in Mexico.

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

The jacket has a full front opening secured by a zipper. An overlapping flap with two snap closures covers the zipper area. The sleeve cuffs are composed of a ribbed-knit fabric. There are two front pockets at the waist.

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 29.3 percent ad valorem.

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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