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NY 851403


APR 17 1990

CLA-2-62:S:N:N3:357 851403

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3510; 6201.93.3520

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of outerwear jackets, styles 8704/4705, 8705/4701, men's/boys', from Taiwan.

Dear Ms. Shira:

In your letter dated April 10, 1990, on behalf of Foreign Resources Corp., you requested a tariff classification ruling.

Each of these polyester fleece-lined garments is manufactured from an outershell of nylon, which is coated on the inner surface with polyurethane. This coating is not separately visible.

Style 8704/4705 is characterized by a full-front, zippered opening which extends into the collar, an elasticized waistband and cuffs, and slash pockets. A pouch pocket covers half of the entire front, including the zippered opening, by means of VELCRO fasteners.

The basic difference in style 8705/4701 is the absence of the pouch pocket and the presence of a textile flap covering the zippered front opening.

As you have requested, the sample garments are being returned.

If the garments pass the water resistance test specified in Chapter 62, U.S. note 2, then the applicable subheading for the jackets will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' water resistant anoraks (including ski-jackets), windbreakers and similar articles...of man-made fibers. The rate of duty will be 7.6 percent ad valorem.

If the jackets do not pass this test, then the applicable subheadinsg for the men's and boys' jackets will be 6201.93.3510, and 6201.93.3520, Harmonized Tariff Schedule of the United States (HTS), which provide, respectively, for other men's, and other boys', anoraks (including ski-jackets), windbreakers and similar articles...of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jackets fall within textile category designation 634. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement.

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,

Jean F. Maguire
Area Director

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