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NY 855804


SEP 25 1990

CLA-2-62:S:N:N3I:357 855804

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman's jacket from Korea.

Dear Mr. Crowley:

In your letter dated August 28, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling.

The sample submitted, style number 87160 is a woman's jacket. The jacket is constructed of a woven outershell composed of an iridescent 51% nylon/49% polyester fabric. The jacket has a 100% nylon fabric lining which you state is coated with polyurethane rendering the garment water resistant. There is a nonwoven 100% polyester fill.

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

The jacket has a full front opening with a heavy-duty zipper closure, two front pockets at the waist, elasticized sleeve cuffs and an elasticized waistband with a short peplum. There is decorative gold and black piping and contrasting colored fabric inserts composed of a crushed velvet rayon acetate blend located on the garment's front, back and shoulders. An embroidered design is featured on the front placket.

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

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, wind- breakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5010, 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 jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Korea 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.

Sincerely,

Jean F. Maguire
Area Director

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