NY 863256: 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 863256

                            June 11, 1991


CLA-2-62:S:N:N3I:357 863256  

CATEGORY:  Classification

TARIFF NO.: 6202.93.4500; 6202.93.5010  

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 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 May 10, 1991, on behalf of Foreign
Resources Corp., you requested a classification ruling.  
 
     The sample submitted, style number 91215, is a woman's
thigh-length jacket.  The jacket is constructed of a woven
outershell composed of contrasting colored iridescent fabric
inserts of a 51% nylon/49% polyester fabric, jacquard tapestry
design inserts of a 60% rayon/40% polyester and crushed velvet
inserts of a 100% acetate fabric.  The jacket is lined with a
100% woven nylon fabric which you state has a 600mm polyurethane
coating rendering the garment water resistant.  You further state
that the strip of fabric between the edge of the lining and the
zipper on each side of the jacket also has a water resistant
coating.  The garment has a non-woven 100% polyester fill.

     The coating does not change the surface character of the
fabric, therefore HTS 6210 does not apply.

     The jacket has a full front opening with a heavy-duty zipper
closure.  An overlapping flap secured by three buttons and loops
covers the zipper area.  There are two front pockets at the waist
and a drawstring through the garment's collar.  The waistband
which is composed of a 100% acetate fabric has elastic gathering.

     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 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