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NY H87091




February 1, 2002

CLA-2-62:RR:NC:WA:357 H87091

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Mr. John F. McManus
ITOCHU International, Inc.
335 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of two woman’s jackets from Vietnam

Dear Mr. McManus:

In your letter dated January 9, 2002, on behalf of your wholly owned subsidiary, Prominent U.S.A., Inc., you requested a classification ruling.

Two samples were submitted as follows: Style number 92490 is a woman’s thigh-length jacket constructed of a shell composed of a woven 65% polyester/35% cotton fabric which has a polyurethane coating for water resistance. The garment is lined in the body and in the hood with a brushed knit fleece fabric and in the sleeves with a woven 100% nylon fabric that is quilted to a nonwoven batting fill.

The jacket has an integral hood with a drawcord tightening and a full front opening that is secured by a zipper closure that extends to the chin area. The garment also features long sleeves with elastic and a tab with a hook and loop fastener on the cuffs, an inner drawcord tightening at the waist, two front in-seam pockets with zipper closures below the waist and a straight cut hemmed bottom.

Style number 92491 is a woman’s thigh-length jacket constructed of a shell composed of a woven 65% polyester/35% cotton fabric which has a polyurethane coating for water resistance. The garment is lined in the body and in the hood with a brushed knit fleece fabric and in the sleeves with a woven 100% nylon fabric that is quilted to a nonwoven batting fill. The jacket has a button-off hood with a drawcord tightening, a stand-up collar and a full front opening that is secured by a zipper closure that extends to the top of the garment’s collar. An overlapping flap with three right-over-left button closures covers the zipper area. The garment features long sleeves with elastic and a tab with a hook and loop fastener on the cuffs, an inner drawcord tightening at the waist, two double entry front pockets with flap closures below the waist and a straight cut hemmed bottom.

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

The samples are being returned to you as you have requested.

Each garment is eligible for classification as water resistant. If the jackets pass 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 garments will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem.

Each jacket falls within textile category designation 635. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints nor the requirement of a visa.

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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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