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NY 884582

APRIL 29, 1993

CLA-2-62:S:N:N5:357 884582


TARIFF NO.: 6202.93.4500; 6202.93.5011

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 and Taiwan

Dear Mr. Crowley:

In your letter dated April 6, 1993, you requested a classification ruling.

The sample submitted, style number 95228/35222/55228, is a woman's lower thigh-length jacket constructed of a woven 100% polyester microfiber fabric. The garment is lined with a woven 100% nylon fabric quilted to a non-woven batting. The lining is stated to be coated with a 600mm polyurethane 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 a heavy-duty zipper which extends to the top of the garment's collar. There is an overlapping flap with three snaps that covers the zipper area. A detachable hood with an imitation fur ruff is held to the jacket by five buttons. The garment has a tapered bottom hem, two front horizontal pockets and a snap closure on the sleeve cuffs.

The sample 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, 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 6202.93.5011, 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.

With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Korea and 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.


Jean F. Maguire
Area Director

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