NY 865119: The tariff classification of a woman's jacket from Korea

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                
                                NY 865119
                               July 26, 1991



CLA-2-62:S:N:N3I:357 865119  

CATEGORY:  Classification

TARIFF NO.: 6202.93.4500; 6202.93.5010  

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

Dear Mr. Crowley:

     In your letters dated July 12, 1991 and July 19, 1991, you
requested a classification ruling.  
 
     The sample submitted, style number 91205, is a woman's
jacket constructed of contrasting colored iridescent fabric
inserts composed of a woven 51% nylon/49% polyester fabric.  The
garment is lined with a woven 100% nylon fabric which you state
is coated with 600mm polyurethane rendering the garment water
resistant.  You further state that the strip of fabric between
the lining and the edge of the zipper on each side of the jacket
is also coated with polyurethane making the garment water
resistant.

     The coating on the lining and strips of fabric 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 closure with a tassel pull.  There is a drawstring
tightening at the collar, waist and bottom edge.  The sleeve
cuffs are elasticized and there are two front pockets located
below the waist.

     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
6202.93.5010, 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.
                                                                 
               The jacket falls within textile category
designation 635.  Based upon international textile trade
agreements product of Korea 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.

                                        Sincerely,



                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport