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NY B88069




August 12, 1997

CLA-2-62 SE:TCP:D I09 B88069

CATEGORY: CLASSIFICATION

TARIFF NUMBER: 6201.93.3000, 6201.93.3521

Lesa R. Hubbard
J. C. Penney Purchasing Corporation
6501 Legacy Drive
Plano TX 75024-3698

RE: The tariff classification of a boy's jacket from China

Dear Ms. Hubbard:

In your letter dated July 30, 1997, you requested a classification ruling.

The submitted sample, style 424-3211, is a boys' jacket. The body is made of 70% acrylic, 30% wool fabric. The sleeves are made of leather. The jacket has an interlining throughout the entire garment which is coated with plastic said to make the jacket water resistant. The jacket reaches to just below the waist and features long sleeves with rib knit cuffs, a rib knit bottom, rib knit collar, a full front opening that closes with seven snaps, and two slash pockets.

Your sample will be returned as 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, the applicable subheading for the jacket 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 jacket does not pass the water resistance test, the applicable subheading for the jacket will be 6201.93.3521, 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, boys'. The duty rate will be 29%.

Style 424-3211 falls within textile category designation 634. Based upon international textile trade agreements, products of China 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
Seattle


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