CLA-2-62:NEW:TCB1:I24 D87852


Mr. Willis Hill
May Merchandising Company
615 Olive Street
St. Louis, MO 63101

RE: The tariff classification of menwoven jackets from Korea. Dear Mr. Hill: In your letter dated February 10, 1999, you requested a tariff classification ruling. The samples submitted, style numbers 9754 and 9501, are menwoven microfiber outerwear jackets. Both garments are fully lined with 100 percent acetate fabric and polyester fill. The linings are coated with polyurethane for water resistance. Style 9754 is a 100 percent polyester jacket featuring a full frontal opening with button closures, slash chest pockets and double entry flapped pockets at the waist. Style 9501 is a 71 percent rayon/29 percent polyester jacket featuring a full frontal zippered opening, slash pockets at the waist, rib knit cuffs and waistband. The samples are being returned. 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 6201.93.3000, which provides for other menanoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3511, which provides for other mens anoraks, windbreakers and similar articles, of man-made fibers. The rate of duty will be 28.6 percent ad valorem.

The garments fall within textile category designation 634. As products of Korea this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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,

Kathleen M. Haage
Area Director
New York/Newark Area