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NY A88161

October 17, 1996

CLA-2-62:PD:A:TC:I:I04 A88161


TARIFF NO.: 6201.92.1500; 6201.92.2051

Robert Persily
Director of Import Operations
Freight Brokers International, Inc.
P. O. Box 960219
Inwood, New York 11096-0219

RE: The tariff classification of a man's jacket from either China or Macau

Dear Mr. Persily:

In your letter dated September 25, 1996, you requested a tariff classification ruling on behalf of the Phillips Van Heusen Corporation (Gant Division).

The submitted sample, style number J72Z-307, is a man's hip-length jacket that is manufactured from 100 percent cotton woven fabric. The fabric has been coated with polyurethane for water resistance. However, the fabric is not visibly coated as that term is defined in the Harmonized Tariff Schedule. Therefore, classification under HTS Heading 6210 does not apply.

The jacket features a full frontal opening secured by a zipper closure. The garment has a collar; a drawstring tightening at the bottom; and long sleeves with rib knit cuffs. The jacket also features on-seam side pockets and a permanently attached hood that can be concealed in the collar of the jacket.

The submitted sample will be returned under separate cover.

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 6201.92.1500, which provides for men's or boys' anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of cotton: other: water resistant. The rate of duty will be 6.5 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: other: men's. The rate of duty will be 9.9 percent ad valorem.

The jacket falls within textile category designation 334. Based upon international textile trade agreements, products of either China or Macau are subject to quota 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. 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 (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Signed for

Jayson P. Ahern
Port Director

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