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NY B88361




August 19, 1997

CLA-2-62:RR:NC:WA:357 B88361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1500; 6201.92.2061

Ms. Gretchen H. Zink
Talbots
175 Beal Street
Hingham, Massachusetts 02043

RE: The tariff classification of a boys jacket from Indonesia

Dear Ms. Zink:

In your letter dated August 8, 1997, you requested a classification ruling.

The sample submitted, style number 81096251, is a boy's hip-length jacket constructed of an outershell composed of a woven 60% cotton/40% nylon fabric which you state is coated with polyurethane for water resistance. The jacket is lined with a woven 100% cotton fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The garment is a barn-style jacket with a pointed collar and a full front opening secured by five left-over-right button closures. The garment has two front patch pockets with flap closures located at the waist. There are no tightening elements on the garment's sleeve cuff or on the bottom hem.

Although you indicate that the jacket is unisex, garments designed for left over right closure at the front shall be regarded as men's or boys' garments unless the cut of the garment clearly indicates it is designed for women or girls'.

The sample is being returned to you as you have requested.

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 6201.92.1500, which provides for other men's or boys' anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.5 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2061, which provides for other boys' anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.8 percent ad valorem.

The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Indonesia are presently subject to quota restraints 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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