NY 852191
JUN 01 1990
CLA-2-62:S:N:N3I:357 852191
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of two women's reversible jackets
from Taiwan and Korea.
Dear Ms. Shira:
In your letter dated May 1, 1990, on behalf of your client,
Foreign Resources Corp., you requested a tariff classification
ruling.
The samples submitted, style numbers 37054/87016 and 37029,
are two women's hip-length reversible jackets. One side of each
jacket is constructed of a knit 100% polyester polar fleece
fabric. The other side of each jacket is constructed of
contrasting colored fabric inserts composed of a woven 100% nylon
taslan fabric which you state is coated with polyurethane
rendering the garments water resistant.
The coating on each jacket is not separately visible,
therefore HTS 6210 does not apply.
Style 37054/87016 is a pullover jacket. The jacket has a
partial zipper opening at the neck. The bottom of the garment
features a right seam zipper opening and an elasticized
waistband. The sleeve cuffs have a "VELCRO"-type fastener. On
the woven nylon side of the jacket there is an overlapping flap
with snaps covering the zipper opening at the neck, and two
slash pockets at the waist. There is an attached hood. The hood
can be rolled-up and secured to the jacket's collar by a self-
fabric tab with a "VELCRO"-type fastener.
Style 37029 has a full front opening with a heavy-duty
zipper closure, two front slash pockets and elasticized sleeve
cuffs and waistband. On the woven nylon side of the jacket there
is an overlapping flap secured by four snaps covering the zipper
area. The attached hood can be rolled-up and secured to the
jacket's collar by a self-fabric tab with a "VELCRO"-type
fastener.
The samples are being returned to you as you have requested.
If the jackets pass 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 garments will be 6202.93.4500, which provides for other
women's anoraks, windbreakers and similar articles of man-made
fibers, water resistant. The rate of duty will be 7.6 percent ad
valorem.
If the jackets do not pass the water resistance test, then
the applicable HTS subheading for the garments will be
6202.93.5010 which provides for other women's anoraks,
windbreakers and similar articles of man-made fibers. The rate
of duty will be 29.5 percent ad valorem.
The jackets fall within textile category designation 635.
Based upon international textile trade agreements, products of
Taiwan and Korea are presently subject to quota restraints and a
visa requirement.
The designated textile and apparel category 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