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NY 848520

CLA-2-62:S:N:N3I:357 848520


TARIFF NOS.: 6201.93.3000; 6201.93.3520

Mr. Kevin Maher
C-Air Customhouse Brokers, Inc.
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a boy's jacket from Korea.

Dear Mr. Maher:

In your letter dated December 28, 1989, on behalf of Bradley Imports Ltd., you requested a tariff classification ruling.

The submitted sample, style number 830, is a boy's upper-thigh length size 14 jacket. The jacket will be imported in boy's sizes 4 to 7, and 8 to 16. The shell of the garment is constructed of a 65% polyester/35% cotton fabric. The jacket's lining is composed of nylon which is stated to be coated with a silver polyurethane on the inner surface. This coating is stated to be waterproof. Sewn onto the outer surface of the nylon lining covering the top portion of the jacket and the hood there is an acrylic pile lining featured. The garment also has a nonwoven polyester interlining.

The coating on the jacket is not separately visible, therefore HTS 6210 does not apply.

The jacket has a full front opening with a heavy duty zipper closure and an overlapping flap secured by two snaps that covers the zipper area. The jacket's hood features a partial zipper opening and a drawstring tightening. There are two patch pockets secured by a flap and snap located below the waist, a drawstring tightening at the waist and two zippered chest pockets. The sleeve cuffs are composed of rib knit fabric.

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 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other boy's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty 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 boy's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Korea are subject to quota restraints and a visa requirement.

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 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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