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NY G82926

November 22, 2000

CLA-2-62:RR:NC:WA:357 G82926


TARIFF NO.: 6202.93.4500; 6202.93.5011

Ms. Linda Moyer
Associated Merchandising Corporation
500 Seventh Avenue
New York, N.Y. 10018

RE: The tariff classification of a woman's jacket from Guatemala

Dear Ms. Moyer:

In your letter dated November 1, 2000, you requested a classification ruling.

The sample submitted, style number PB005, is a woman's lower hip-length jacket constructed of a shell that is composed of a woven 210T 100% nylon fabric which is quilted in a diamond pattern to a nonwoven 2-oz. polyester batting fill. The jacket is fully lined with a woven 100% nylon taffeta fabric that has a polyurethane coating.

The jacket has a pointed collar composed on the outer surface of a corduroy fabric and a full front opening that is secured by six right-over-left snap closures. The garment has long sleeves with fold-over cuffs, two front patch pockets at the waist and a straight cut bottom hem with two side seam vents that are secured by snap closures. The garment's sleeve cuffs are composed of a corduroy fabric on the outer surface and there is corduroy trim along the front placket, on the pockets and on the bottom hem.

The sample is being returned to you as you have requested.

This garment is eligible for classification as water resistant. Due to the presence of quilt stitching on the fabric, you should retain identical piece goods in unquilted condition for possible laboratory analysis. 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 7.3 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 28.4 percent ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Guatemala are not presently subject to quota restraints nor the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076.


Robert B. Swierupski

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