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PD B85479

May 19, 1997

CLA-2-62 SE:TCP:D I09 B85479

CATEGORY: CLASSIFICATION

TARIFF NUMBER: 6201.93.3000, 6201.93.3511

Rebecca Cheung
Federated Product Development
11 Penn Plaza
New York NY 10001

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

Dear Ms. Cheung:

In your letter dated May 9, 1997, you requested a classification ruling.

The submitted sample, style 4378, is a man's two piece jacket, consisting of an inner and an outer jacket. The jackets can be buttoned and zipped together and worn as one garment, or either piece can be worn separately.

The outer jacket is reversible with both sides made of 100% woven nylon coated on both sides with polyurethane. The jacket is not visibly coated as that term is defined in the Harmonized Tariff Schedules (HTS). The outer jacket features a full front zippered opening, stand up collar with hidden hood, snap cuffs, and zippered slash pockets on one side.

The inner jacket is also reversible with both sides of 100% woven nylon, coated on one side with polyurethane. The jacket is not visibly coated as that term is defined in the Harmonized Tariff Schedules (HTS). The inner jacket features a full front zippered opening, long sleeves with partially elasticized cuffs, two slash pockets with snap closures on one side, no pockets on the other side, and a partially elasticized bottom.

Your sample will be returned as requested.

If the jackets pass the water resistance test specified in the HTS, Chapter 62, U.S. Note 2, the applicable subheading for the jackets will be 6201.93.3000, HTS, which provides for men's or boys' anoraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets), of man-made fibers, water-resistant. The duty rate will be 7.4%.

If the jackets do not pass the water resistance test, the applicable subheading for the jackets will be 6201.93.3511, HTS, which provides for men's or boys' anoraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets), of man-made fibers, other. The duty rate will be 29%.

Style 4378 falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirements of a visa.

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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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

Sincerely,

Artis M. Morgan, Jr.
Port Director

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