CLA-2-62:S:N:N5:357 887628

Ms. Natouchka Patrice Rampy
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman's jacket from Korea

Dear Ms. Rampy:

In your letter dated June 22, 1993, on behalf of Foreign Resources Corp., you requested a classification ruling.

The item in question, style 25103, is an upper-thigh-length jacket with a three-button closure, slant pockets below the waist, a self-fabric hood, roll-up cuffs and an elasticized hem. The shell is made from a woven fabric blend of 60% acrylic/30% wool/5% nylon and 5% other materials. The garment is fully lined with a woven 100% nylon fabric having an application of polyurethane which is stated to render the garment water resistant.

If meeting the requirements for water resistance in Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If not meeting the requirements of Chapter 62 Additional U.S. Note 2, the applicable 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.

This garment falls within textile category designation 635. Based upon international textile trade agreements products of Korea are 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