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NY K81785




February 6, 2004

CLA-2-62:RR:NC:WA:357 K81785

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Mr. John Limb
Ana Link, Ltd.
175-11 148th Road, Suite #201
Jamaica, New York 11434

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

Dear Mr. Limb:

In your letter dated January 13, 2004, on behalf of Metropolitan International Co., you requested a tariff classification ruling.

Two samples were submitted as follows: Style number 6452 is a woman’s hip-length jacket constructed of a shell composed of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven polyester batting fill. The jacket is fully lined with a woven 100% nylon fabric that has a polyurethane coating.

The jacket has a full front opening secured by a right-over-left, five-button closure, two front in-seam pockets below the waist, long sleeves, a fold-down pointed collar and a straight cut bottom hem with two side seam vents . The entire garment is edged with a capping fabric.

Style number 53893 is a woman’s thigh-length jacket constructed of a shell composed of a woven 100% polyester fabric. The jacket is lined with a woven 100% nylon fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. This lining fabric extends only to the edges of the facing fabric adjacent to the zipper tape. However, there are separate strips of what appears to be identical nylon fabric under the facing fabric extending to the edge of the zipper tape on each side of the front opening. We assume that the strips of fabric are also coated with polyurethane for water resistance.

The jacket has a full front opening secured by a zipper closure, an overlapping flap with three snaps that covers the zipper area, long sleeves that fold-over at the wrist area to expose a fleece fabric cuff, an inner drawcord tightening at the waist and two front pockets below the waist. The jacket has a button-off hood that features a drawcord tightening and a fake fur ruff, a stand-up collar, free-hanging front and rear yokes and a straight cut hemmed bottom

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

Although you suggested in your letter that style number 6452 be classified under HTS 6211.43.0078, this jacket is suitable for outerwear and is classified under HTS 6202.

Both garments are 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 or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 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 27.7 percent ad valorem.

Both styles 6452 and 53893 fall within textile category designation 635. Based upon international textile trade agreements products of Korea 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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