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NY B85096




May 15, 1997

CLA-2-62:I11 B85096

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000, 6201.93.3511

Catherine Winfrey
Fritz Companies Incorporated
3327 N. 7th Street Trafficway
Kansas City, Kansas 66115

RE: The tariff classification of a man's anorak from Taiwan.

Dear Ms. Winfrey:

In your letter dated April 7, 1997 you requested a tariff classification ruling on behalf of King Louie International. The garment will be returned as requested.

The garment, style 1840, is a man's reversible anorak. One side is made of 100% polyester fleece and features a collar, front slashed pockets which zip, a full frontal opening which zips and a ribbed knit bottom and cuffs. The other side is a 100% woven nylon fabric claimed to be coated with PU polyurethane for water resistance. The garment features a fleeced collar with nylon trim, a ribbed knit bottom and cuffs, a full frontal zippered opening and front slashed pockets.

If the anorak passes the water resistance test specified in HTS Chapter 62, U.S. Note 2, then the applicable subheading for the garment will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 7.4%.

If the anorak does not pass the water resistance test, then the applicable subheading for the garment will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS) which provides for anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets) of man-made fibers, other, other, other, other, other, men's. The rate of duty will be 29%.

The garment falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan 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,

Dennis H. Murphy

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