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NY 874959

JUNE 18, 1992

CLA-2-62:S:N:N3I:357 874959


TARIFF NO.: 6201.93.3000; 6201.93.3520

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a boy's jacket from the Philippines

Dear Ms. Webster:

In your letter dated May 21, 1992, you requested a classification ruling.

The sample submitted, style number 760 Ski, is a boy's jacket. The jacket is constructed of a shell composed of a 100% nylon crinkle taslon fabric stated to be coated on the inner surface with polyurethane rendering the garment water resistant. The garment has a woven 100% nylon lining quilted to a non-woven fiber-fill.

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

The jacket has a chest warmer insert with a full front opening secured by a heavy-duty zipper which extends to the top of the collar. There is a double overlapping flap with six snaps which covers the zipper area. The garment has an integral hood with a drawcord and plastic cord stoppers. The hood can be rolled up and secured to the jacket's collar by a self-fabric tab with a "VELCRO"-type fastener. There are two zippered front pockets and an inner pocket with a "VELCRO"-type fastener. The sleeve cuffs and waistband are elasticized.

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 6201.93.3000, which provides for other boys' 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 6201.93.3520, which provides for other boys' 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 634. Based upon international textile trade agreements products of the Philippines 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.


Jean F. Maguire
Area Director

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