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NY D81815



September 14, 1998

CLA-2-62:NEW:TCB1:I24 D81815

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1500, 6201.92.2051

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of a man's woven windbreaker from Korea.

Dear Ms. Baron:

In your letter dated August 27, 1998, on behalf of your client, Fashion Resources Corp., you requested a tariff classification ruling.

The sample submitted, style number 8607, is a man's jacket constructed from a 60 percent cotton/ 40 percent polyester woven fabric. The jacket features a lining consisting of an upper part of 100 percent polyester mesh and a bottom part of 100 percent nylon. The jacket features long sleeves, elasticized rib knit cuffs and waistband, a full frontal opening secured by a zipper, a rib knit stand-up collar, side slash pockets with zipper closures, side slash pockets with button closures, an inside chest pocket, and covered mesh vents under the arms. The garment is coated with 600 mm of polyurethane for water resistance. The jacket will be imported under style number 8607 for sizes small through extra large and under style number 3607 for sizes 2x-3x. The garment is being 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, then the applicable HTS subheading for the garment will be 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles, of cotton, water resistant. The duty rate will be 7.4 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles, of cotton. The rate of duty will be 28.8 percent ad valorem.

The garment falls within textile category designation 334. As a product of Korea, this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements.

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage
Area Director

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