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NY A83439




May 28, 1996

CLA-2-D:C:G27 A83439

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500, 6202.93.5021

Debbie Hagan
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of two unisex jackets from China and Sri Lanka

Dear Ms. Hagan:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 CFR 177) in response to your request dated May 7, 1996 on behalf of your client, Winning Moves.

Samples were received of styles J540 and J541. These garments are jackets constructed of a 100% nylon woven outer shell. Style # J541 is a long-sleeved jacket in a solid color with an elasticized waist and elasticized sleeve cuffs. The garment has a partial front opening secured by a zipper which extends from the stand up collar to the top of a kangaroo style pocket. The kangaroo pocket has a sewn down flap at the top with a mock snap fastening. The lining of the jacket is a light weight woven fabric which you state has an acrylic coating. Style J540 is a long sleeved color blocked jacket with an elasticized waist and elasticized sleeve cuffs. The jacket features a stand up collar which fastens with a hook and loop closure, a full frontal opening with a zipper closure, and two slash-style front pockets with zipper closures. The lining of the jacket is a jersey knit which you state has an acrylic coating. Styles J540 and J541 will be manufactured in China and in Sri Lanka in sizes 2T-4T, 4-6, and in 6X.

If the jackets meet water resistance standards, the applicable subheading for the garments will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks 2.

PD A83439

(including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, water resistant. The duty rate will be 7.5 percent ad valorem.

If the jackets do not meet water resistance standards, the applicable subheading for the garments will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, girls'. The duty rate will be 29.1 percent ad valorem.

The jackets fall within textile category designation 635. As products of China or Sri Lanka this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category 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.

The samples are being returned to you.

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, with its control number, should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

David F. Greenleaf

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