APR 20 1990
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of a woman's reversible jacket
from Hong Kong, Singapore or Mauritius.
Dear Ms. Shira:
In your letter dated March 23, 1990, on behalf of your
client Foreign Resources Corp., you requested a tariff
The sample submitted, style number 97006/37003 is a woman's
upper-thigh length reversible jacket. One side of the jacket is
constructed from a finely knit fleece fabric. The other side is
constructed of a woven 100% polyester fabric which you state is
coated with acrylic plastic rendering the garment water
The coating on the jacket is not separately visible,
therefore HTS 6210 does not apply.
The jacket has a full-front opening secured by five metal
snaps and elasticized sleeve cuffs and waistband. On the knit
fleece side of the garment there is a neck warmer collar and two
front pockets secured by a flap and "VELCRO"-type fasteners. On
the woven poly- ester side of the jacket there is a stand-up
collar with a drawstring tightening and two side seam pockets.
The sample is being returned to you as you have requested.
If the jacket passes 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 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
If the jacket does not pass the water resistance test, then
the applicable HTS 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 rate
of duty will be 29.5 percent ad valorem.
The jacket falls within textile category designation 635.
Based upon international textile trade agreements, products of
Hong Kong are not presently subject to quota restraints but a
visa is required. Singapore is presently subject to quota
restraints and a visa requirement. Mauritius is not presently
subject to quota restraints or 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
Jean F. Maguire
New York Seaport