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NY A85947




August 15, 1996

CLA-2-62:PD:A:TC:I:I04 A85947

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman Counselors at Law
245 Park Avenue
New York, New York 10167-0002

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

Dear Mr. Evan:

In your letter dated July 18, 1996, you requested a tariff classification ruling on behalf of Tommy Hilfiger U.S.A., Incorporated.

The submitted sample, style number 0500352 (Portsmith Reversible Bomber), is a boy's reversible hip-length jacket. One side of the jacket is constructed from 100 percent polyester knit fleece fabric. The other side of the jacket is constructed from 100 percent nylon woven fabric. The nylon fabric has a 600 mm polyurethane coating which renders the garment water resistant. The coating does not change the surface character of the fabric; therefore, HTS Heading 6210 does not apply.

The jacket features a full frontal opening secured by a zipper closure. The garment has a collar; a drawstring tightening at the bottom; and long sleeves with elasticized cuffs. Both sides of the jacket feature slanted front pockets. Tommy Hilfiger labels are sewn onto the chest area of the knit and the woven sides of the jacket.

The submitted sample will be returned under separate cover.

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 men's or boys' anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other, water resistant. The rate of duty will be 7.5 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for boys' anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: other. The rate of duty will be 29.1 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Hong Kong are subject to quota 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Signed by

Jayson P. Ahern
Port Director

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