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NY 813140




August 18, 1995

CLA-2-62:S:N:N5:357 813140

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, N.Y. 10167-0002

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

Dear Mr. Evan:

In your letter dated July 28, 1995, on behalf of your client, Tommy Hilfiger USA, Inc., you requested a classification ruling.

The sample submitted, style number 880586239, is a man's jacket. The body of the jacket is constructed of a woven 100% nylon fabric shell. The sleeves which are detachable and are held to the garment by a zipper are constructed of a woven 100% cotton fabric shell. You state that the nylon shell fabric is coated with 600mm polyurethane and that the cotton shell fabric is treated with a wax coating.

The polyurethane 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 closure. There is an overlapping flap with an inner sewn on label which features the "Tommy Hilfiger" trade name and the wording "Naval Issue, Rank-A4651, Coastal Patrol, Div. #02735, Inspected By TH-048." The overlapping flap is secured by four snaps and covers the zipper area. A textile tab with a "VELCRO"- type fastener secures the front collar. The back of the collar has a sewn-on textile label which features the number and wording "TH/NO.02735 Foulweather Use, Reg 10/95, Coastal Navigator." The garment has a roll-up hood with a drawcord tightening which can be concealed within the jacket's collar by a zipper. There are two expandable chest pockets. One of the pockets features a textile label with the "Tommy Hilfiger" trade name and the other has a reflective strip across it. There are two expandable front pockets at the waist. One of the pockets has the "Tommy Hilfiger" trade name and the words "Rescue Squad, Issued For Foul Weather Use, Controlled 1995" printed on it. On the jacket's
back panel there is a reflective hang tag and a large expandable pocket with a reflective strip across the top. All of the pockets have a flap closure secured by two snaps. The garment has a drawcord tightening at the bottom hem, and the sleeve cuffs have an adjustable snap tab.

According to the Harmonized Tariff Schedule of the United States, (HTS), Chapter 62, U.S. Note 2, water resistance must be the result of a rubber or plastic application. The wax treatment on the garment's cotton fabric is neither; therefore, a substantial portion of the jacket does not meet the statutory definition of water resistance.

The sample is being returned to you as you have requested.

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), 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.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong are not presently subject to quota restraints but a visa is required.

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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