CLA-2-62:S:S:N:JS:IO3 810957

TARIFF NO: 6201.92.1500; 6201.92.2051

Ms. Holly Brown Nordstrom, Inc. 1321 Second Avenue Seattle, Wa. 98101

Dear Ms. Brown:

In your letter of May 23, 1995, you requested a tariff classification ruling. Sample of style W2250JW021 was submitted for classification.

Style W2250JW021 is a reversible garment composed of an outer shell of 100% cotton woven fabric which you state has been treated for water resistance. The other side has a polyester knit fabric. The garment features a full frontal opening with a zippered closure, pockets at the waist, and ribbed bottom and cuffs. Your sample is being returned to you.

If the jacket passes the water resistance test the applicable subheading for the garment is 6201.92.1500, Harmonized Tariff Schedule of the United States, which provides for men's cotton water resistant jackets. The rate of duty is,6.6%. If the garment does not pass the water resistance test the applicable subheading is 6201.92.2051 which provides for men's cotton jackets. The rate of duty is 9.9%. The garment falls into textile category 334. As products of Hong Kong, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting.

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, 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.

A copy of this ruling should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

William Dietzel District Director, Champlain, N.Y.