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NY A87505


CLA-2-62:K:TC:C8:I18 A87505


TARIFF NOS.: 6202.93..4500; 6202.93.5011

Ms. Rebecca Cheung
Federated Product Development
11 Penn Plaza
New York, N.Y. 10001

RE: The tariff classification of a pullover jacket from Taiwan.

Dear Ms. Cheung:

In your letter dated September 10,1996, you requested a classification ruling.

The submitted sample, style 8571, is a woman's pullover jacket. It is manufactured from 100% polyester woven fabric coated with polyurethane. The garment features a rib knit crossover neckband, long sleeves with rib knit cuffs, a rib knit bottom and two side seam pockets below the waist. The sample will be returned as requested.

The jacket is not visibly coated as that term is defined in the Harmonized Tariff Schedules of the United States Annotated (HTSUSA), therefore, subheading 6210 would not apply.

If the jacket passes the water resistance test as specified in HTSUSA, Chapter 62, U.S. note 2, then the applicable subheading will be 6202.43.4500, HTSUSA, which provides for women's or girls' anoraks . . . similar articles: of man-made fibers: other . . . other: water resistant. The duty rate will be 7.5% ad valorem.

If the jacket does not pass this test, then the applicable subheading will be 6202.93.5011, HTSUSA, which provides for women's or girls' anoraks . . . similar articles: of man-made fibers: other . . . other. The duty rate will be 29.1% ad valorem.

The jacket falls within textile category designation 635. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

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 Part 177 of the Customs Regulations.

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.


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