NY 862556: 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 862556

                             May 16, 1991


CLA-2-62:S:N:N3I:357 862556  

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 letter dated April 19, 1991, on behalf of your
client, Foreign Resources Corp., you requested a classification
ruling.  
 
     The sample submitted, style number 81221, is a woman's
jacket.  The jacket is constructed of a woven shell composed of
an iridescent fabric of 51% nylon/49% polyester.  The garment is
lined with a 100% nylon fabric which you state is coated with
polyurethane rendering the garment water resistant.  You further
state that the strip of fabric between the lining and the edge of
the zipper on either side of the jacket which is of the same
fabric as the outershell is also coated causing the jacket to be
water resistant      

     The coating 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 and a double overlapping flap with four snaps
covering the zipper area.  A detachable hood with a drawstring is
held to the jacket by five buttons.  The hood features a fur
ruff.  The sleeve cuffs and waistband are elasticized.  Above the
waistband is an overlay strip of fabric with a drawstring through
it.  There are two front pockets with buttoned flaps at the waist
and a drawstring on the collar.

     The samples are 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 products 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