NY 866331: The tariff classification of a unisex jacket with carry bagand plastic whistle 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 866331

                              September 13, 1991




CLA-2-62:S:N:N3I:357 866331  

CATEGORY:  Classification

TARIFF NO.: 6202.93.4500; 6202.93.5010; 9208.90.0080  

Ms. Babette Pinsky
Babette/Taxicoat
2325 Third Street #428
San Francisco, CA  94107 

RE:  The tariff classification of a unisex jacket with carry bag
and plastic whistle from Korea

Dear Ms. Pinsky:

     In your letter dated July 31, 1991, you requested a
classification ruling.  
 
     The sample submitted, Taxicoat style number TX-4, is a
thigh-length unisex unlined windbreaker-type jacket.  The jacket
is constructed of a woven ripstop 100% nylon fabric which you
state is coated with polyurethane.

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

     The jacket has a full front opening secured by four snap
closures.  There is an attached hood with a drawcord tightening
and two front patch pockets with flaps below the waist.  A
drawcord tightening is also featured through the bottom hem.  On
each sleeve cuff there is a snap closure.  At the top of the
right shoulder there is a self-fabric tab with a snap closure.

     Imported with the jacket is a carry bag.  The carry bag
measures approximately 18 inches in length and 13 inches in
width.  The carry bag is constructed of the same fabric as the
jacket and has a drawcord closure on the open end.

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

     The Customs Service has determined that bags of this type
imported and sold with a garment are composite goods as that term
is defined in the HTS.  The classification is based on which
portion provides the essential character.  In this case it is the
garment.

     You state that the garment when imported may also have a
plastic whistle attached to it.  The whistle may be of Korean
origin or may consist of previously imported whistles supplied by
Babette.  The whistle will be tied to the jacket by the string on
the carry bag.  The string will be looped through the snap tab on
the shoulder of the jacket.

     The plastic whistle does not meet the requirement of a
composite good and if imported with the jacket it will be
classified separately.

     If the jacket is sold to both males and females and cannot
be identified as exclusively men's, then the applicable
classification for the garment will be in the HTS subheading
covering women's garments.

     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 with the carry bag 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 with the carry bag
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 applicable subheading for the whistle will be
9208.90.0080, HTS, which provides for whistles, call horns and
other mouth-blown sound signaling instruments, other, other.  The
duty rate will be 5.3 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