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NY B80395




January 10, 1997

CLA-2-62:357:I07:H:TC:CII EA

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.13.4005; 6202.93.4500; 6202.93.5011

Ms. Esta Knipper, Vice President
Abe M. Knipper, Inc.
80 Sheridan Boulevard
Inwood, New York 11096

RE: The tariff classification of a man's jacket, a woman's jacket and a woman's raincoat of woven coated polyester from the Philippines

Dear Ms. Knipper:

In your letter dated December 13, 1996, on behalf of your client, Kenneth Barnard Ltd., you requested a classification ruling.

The three garments are of woven 100% polyester microfiber fabric with water repellent finish on the outer fabric and acrylic coating on the inner fabric. The garments are not visibly coated as that term is defined in the Harmonized Tariff Schedule.

Style 6000 is a man's jacket which extends to mid-thigh and features a detachable hood with snap fasteners and a drawstring; a full frontal opening with heavy zipper closure; a storm flap with four snaps; a partial lining; a collar; long sleeves with hemmed endings and adjustable tabs; oversized patch pockets with flaps below the waist; two inner welt pockets; and a hemmed bottom.

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, the applicable subheading for the garment will be 6201.93.3000, which provides for men's or boys' anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The duty rate will be 7.4 percent ad valorem.

If the jackets does not pass the water resistance test, the applicable subheading for the garment will be 6201.93.3511, which provides for anoraks, windbreakers and similar articles: of man-made fibers: other: other: other, men's. The duty rate will be 29 percent ad valorem.

Style L2963 is a woman's hip length jacket which features a full lining; an attached hood with drawstring; long sleeves with elasticized cuffs; a full frontal opening with heavy zipper closure; a storm flap with 5-button closure; bellows chest pockets with buttoned flaps; bellows pockets with buttoned flaps below the waist; an inner chest pocket; elastic at the waist on both sides; and a drawstring bottom.

If the jacket passes the water resistance test, the applicable subheading for the garment will be 6202.93.4500, which provides for women's or girls' anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The duty rate will be 7.4 percent ad valorem.

If the jacket does not pass the water resistance test, the applicable subheading for the garment will be 6202.93.5011, which provides for anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: other, women's. The duty rate will be 29 percent ad valorem.

Style 9530 is a woman's unlined raincoat which extends to above the knee and features an attached hood with drawstring; a full frontal opening with 5-snap closure; long sleeves with hemmed endings and adjustable tabs; oversized patch pockets below the waist; and a hemmed bottom.

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: raincoats: women's. The duty rate will be 29 percent ad valorem.

Style 6000 falls within textile category designation 634 and Styles L2963 and 9530 fall within textile category designation 635. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa.

As requested, the samples will be returned.

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. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Paul Rimmer
Port Director

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