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NY B84012



April 22 1997

CLA-2-62:K:TC:B6:I14 B84012

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020

Ms. Jonice Gaidar
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a woman's coat from the Ukraine.

Dear Ms. Gaidar:

In your letter dated April 3, 1997, you requested a classification ruling.

The sample submitted, style number C25333, is a woman's stormcoat. The outershell is constructed from an 85% polyester/15% nylon woven fabric. The lining is made of a 100% nylon fabric which is quilted to a 100% polyester, 5 ounce poly-fill. The lining fabric is coated with polyurethane. The coating application is on the lining fabric and not on the shell fabric, therefore HTS 6210 does not apply. Features of the coat include a full-front zipper opening covered by a placket with snap closures, long sleeves with snap closures, front pockets and a detachable hood with faux fur trim.

The applicable subheading for the garment will be 6202.13.4020, Harmonized Tariff Schedule of the United States, which provides for women's overcoats of man-made fibers. The duty rate will be 29% ad valorem.

The garment falls within textile category designation 635. As a product of the Ukraine, this merchandise is not currently subject to quota or visa requirements based upon international textile trade agreements.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

John J. Martuge

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