CLA-2-62:S:N:N3I:357 870136
Mr. Jack Curcuruto
Masterpiece Apparel Ltd.
350 Fifth Avenue
Suite 1505
New York, N.Y. 10118
RE: The tariff classification of two men's jackets from Korea
Dear Mr. Curcuruto:
In your letter dated December 19, 1991, you requested a
classification ruling.
The samples submitted, style numbers 3905 and 3906 are two men's
hip-length jackets constructed of outershells composed of a woven 70%
acrylic/ 30% wool fabric. Each jacket has a woven 100% nylon fabric
lining which you state has been coated with 600mm clear acrylic.
The coating on the jackets does not change the surface character
of the fabric, therefore HTS 6210 does not apply.
Style 3905 has a full front opening secured by six metal snap
closures. The jacket's collar, cuffs and waistband are composed of a
ribbed-knit fabric. There are two front slash pockets at the waist and
an inner lining pocket. A contrasting colored strip of woven textile
fabric is sewn to the garment along the length of each sleeve and
shoulder.
Style 3906 has a full front opening with a heavy-duty zipper
closure. An overlapping flap secured by three buttons covers the
zipper area. The garment has two slash pockets at the waist, a one
button closure on the sleeve cuffs and an elasticized waistband.
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 garment will
be 6201.93.3000, which provides for other men's anoraks, windbreakers
and similar articles of man-made fibers, water resistant. The duty
rate will be 7.6 percent ad valorem.
If the jackets do not pass the water resistance test, then the
applicable HTS subheading for the garment will be 6201.93.3510, which
provides for other men's anoraks, windbreakers and similar articles of
man-made fibers. The duty rate will be 29.5 percent ad valorem.
The jackets fall within textile category designation 634. 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