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NY 863729

June 24, 1991

CLA-2-62:S:N:N3I:357 863729


TARIFF NO.: 6202.93.4500; 6202.93.5010

Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, N.Y. 10017

RE: The tariff classification of a woman's reversible jacket from
Hong Kong, Taiwan or China

Dear Mr. Wortman:

In your letter dated May 23, 1991, on behalf of E.L.C. Corporation, you requested a classification ruling.

The sample submitted, style number 9205, is a woman's hip- length reversible jacket. One side of the jacket is constructed of a knit 76% polyester/12% rayon/12% cotton fabric. The other side is constructed of a woven 100% trilobel crinkle nylon fabric which you state has a 600mm polyurethane coating rendering the garment water resistant.

The coating does not change the surface character of the fabric, therefore HTS 6210 does not apply.

The jacket has a full front opening secured by six snaps on both the woven side and the knit side. There is a double collar and the sleeve cuffs and waistband are elasticized. On the woven side of the jacket there are two side seam slash pockets at the waist and a drawcord with plastic cord stoppers through the collar. On the knit side there are two front patch pockets with contrasting colored inverted pleats. The pockets are secured by flaps with "VELCRO"-type fasteners.

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 7.6 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 duty rate will be 29.5 percent ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan or China are presently subject to quota restraints and the requirement of a visa. Products of Hong Kong are not presently subject to quota restraints but a visa is required.

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. 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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