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NY I84061





August 5, 2002

CLA-2-62:RR:NC:WA:357 I84061

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, Arkansas 72201

RE: The tariff classification of a woman’s jacket from the Philippines

Dear Ms. Wilson:

In your letter dated July 9, 2002, you requested a classification ruling.

The sample submitted, style number F21CW376, is a woman’s upper thigh-length jacket constructed of a shell composed of a woven 90% polyester/10% nylon fabric. The jacket is fully lined from edge to edge with a woven 100% nylon fabric that has a polyurethane coating and is quilted to a nonwoven batting insulation.

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

The jacket has a button-off hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure. An overlapping flap with three buttons covers the zipper area. The inner portion of the garment’s front placket, the inner portion of the hood, the inner portion of the collar and the inner portion of the overlapping flap are composed of a velvet-type fabric. The jacket also has free hanging front and rear yokes, long sleeves with elastic and button tab closures on the cuffs, a drawcord tightening at the waist, two slanted front pockets below the waist and a hemmed bottom.

The jacket is being returned to you as you have requested.

This garment is eligible for classification as water resistant. 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 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 jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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