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NY 852216

JUN 01 1990

CLA-2-62:S:N:N3I:357 852216


TARIFF NO.:6202.93.4500; 6202.93.5010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of two women's reversible jackets from Korea and Taiwan.

Dear Ms. Shira:

In your letter dated May 1, 1990, on behalf of your client, Foreign Resources Corp., you requested a tariff classification ruling.
The samples submitted, style numbers 87042/37074 and 87044/37052, are two women's hip-length reversible jackets. One side of each jacket is constructed of a knit 100% polyester polar fleece fabric. The other side of each jacket is constructed of contrasting colored fabric inserts composed of a woven 100% nylon taslan fabric which you state is coated with polyurethane rendering the garments water resistant.

The coating on each jacket is not separately visible, therefore HTS 6210 does not apply.

Style 87042/37074 has a full front opening with a heavy-duty zipper closure and an overlapping flap secured by two snaps covering the zipper area. The sleeve cuffs and waistband are elasticized. On the woven nylon side of the jacket there are two zippered front pockets at the waist. On the knit fleece side of the jacket there are two side pockets at the waist.

Style 87044/37052 is a pullover jacket. The jacket has a partial front zipper opening at the neck. The garment features an elasticized waistband, sleeve cuffs secured by "VELCRO"-type fasteners and a right seam zipper opening. On the woven nylon side of the jacket there is an overlapping flap with three snaps covering the partial front zipper and an attached hood with a drawstring. Below the front zipper there is a large pouch pocket secured by a flap with a "VELCRO"- type fastener and two slash pockets.

The samples are being returned to you as you have requested. 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 rate of duty will be 7.6 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5010 which provides for other women's anoraks, 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 635. Based upon international textile trade agreements, products of Korea and Taiwan are presently 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.


Jean F. Maguire
Area Director

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