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NY C86983




April 27, 1998

CLA-2-62:RR:NC:3:TA:358 C86983

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5021

Mr. Johnny Lee
BJ Customs Brokerage Co., Inc.
P.O. Box 91034
Los Angeles, CA 90009-1034

RE: The tariff classification of a girl's jacket from the United Arab Emirates.

Dear Mr. Lee:

In your letter dated April 15, 1998, on behalf of Marshall Gobuty Intl. Inc., you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style number 2678, is a girl's waist length reversible jacket. One side of the jacket is constructed of a shell composed of 100% nylon woven fabric which is stated to have a polyurethane coating rendering the garment water resistant. The other side of the jacket is constructed of a shell composed of a knit 75% nylon and 25% rayon fleece fabric.

The jacket has a full frontal opening secured by a heavy-duty zipper with a reversible zipper pull. The garment also features an attached hood, side pockets below the waist on both sides, elasticized sleeve bottoms and an elasticized garment bottom.

If the jacket passes the water resistance test specified in HTS, Chapter 62, U.S. Note 2, the applicable subheading for style numbers 2678, will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: of man-made fibers: other: other: other: water resistant. The duty rate will be 7.4 percent ad valorem.

If the jacket doesn't pass the water resistance test specified in HTS, Chapter 62, U.S. Note 2, the applicable subheading for style numbers 2678, will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: of man-made fibers: other: other: other: other, girls'. The duty rate will be 28.8 percent ad valorem.

Style 2678 falls within textile category designation 635. Based upon international textile trade agreements products of the United Arab Emirates 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. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.

Sincerely,

Robert B. Swierupski
Director

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