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NY 871864


MARCH 18, 1992

CLA-2-62:S:N:N3I:357 871864

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5010; 6204.63.3000; 6204.63.3510

Ms. Ruth Kroboth
Associated Customhouse Brokers, Inc.
One Airport Way, P.O. Box 22670
Rochester, New York 14692

RE: The tariff classification of two unisex jackets and two unisex pairs of trousers from Taiwan

Dear Ms. Kroboth:

In your letter dated February 18, 1992, on behalf of Champion Products, you requested a classification ruling.

The samples submitted are two unisex jackets, style Challenge V1009 and Endurance style V1007, and two unisex pairs of trousers, style Challange V1010 and Endurance V1008. Both the jackets and the trousers are constructed of a woven 100% nylon fabric shell which is stated to have a "Champ-Tex" water resistant coating.

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

Challenge jacket style V1009 has a full front opening with a heavy-duty zipper closure that extends to the top of the collar. There is an overlapping flap secured by four snaps covering the zipper area. A roll-up hood with a drawstring is concealed within the jacket's collar by a "VELCRO"-type fastener. On the back of the garment a free hanging back yoke covers a nylon fabric mesh lining. The lining on the front of the jacket is composed of a woven nylon lining. The waistband is elasticized. The sleeve cuffs are elasticized and have an adjustable "VELCRO"- type fastener. The front pockets with side openings are also secured by "VELCRO"-type fasteners.

Endurance jacket style V1007 is lined with a knit 65% polyester/ 35% cotton fabric and has a full front opening secured by a heavy- duty zipper closure. The garment features an attached hood with a drawcord tightening. The sleeve cuffs and waistband are elasticized. There are two side seam pockets at the waist.

Challenge trousers style V1010 have a 100% nylon mesh lining. Endurance trousers style V1008 have a woven 100% nylon fabric lining on the bottom portion of the leg and a 65% polyester/35% cotton knit fabric on the top portion of the leg. Both trousers have an elasticized waistband with a drawcord tightening, two side seam pockets below the waist and elasticized ankle cuffs with a zipper opening.

If the jackets and trousers are sold to both males and females and cannot be identified as exclusively men's, then the applicable classification for the gaments will be in the HTS subheading covering women's garments.

If the jackets pass the water resistant 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 duty rate will be 7.6 percent ad valorem.

If the jackets do not pass the water resistant 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 duty rate will be 29.5 percent ad valorem.

If the trousers pass the water resistant test, then the applicable HTS subheading for the garments will be 6204.63.3000, which provides for other women's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.6 percent ad valorem.

If the trousers do not pass the water resistant test, then the applicable HTS subheading for the garments will be 6204.63.3510, which provide for other women's trousers or breeches, of synthetic fibers. The duty rate will be 30.4 percent ad valorem.

The jackets fall within textile category designation 635. The trousers fall within textile category designation 648. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa.

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.

Sincerely,

Jean F. Maguire
Area Director

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