Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: The tariff classification of four women's jackets from
Dear Ms. Shira:
In your letter dated July 20, 1990, on behalf of your client
Foreign Resources Corp., you requested a tariff classification
The samples submitted, style numbers 87085, 87144, 87145 and
87148 are four women's jackets. The shell of each jacket is
constructed of contrasting colored fabric inserts composed of a
woven 100% crinkle nylon which you state is coated with
polyurethane rendering the garments water resistant. Each
garment has a 100% nylon fabric lining and a non-woven polyester
The coating on each jacket is not separately visible,
therefore HTS 6210 does not apply.
Each jacket features a full front opening with a heavy-duty
zipper closure and elastic on the sleeve cuffs and waistband.
Style 87085 has an overlapping flap with three snaps
covering the zipper area and a stand-up collar secured by two
snaps. The front of the jacket has two pockets at the waist with
snap flap closures. The back of the jacket has two inverted
pleats secured by self-fabric snap tabs.
Style 87144 has a drawcord on the collar, a zippered left
chest pocket and two zippered front pockets at the waist. The
sleeve cuffs have an adjustable self-fabric snap tab. There is a
one-inch textile band with a decorative design which is located
on the inner collar and encircles the jacket.
Style 87145 has a zippered left chest pocket with a
triangular leather patch at the top of the zipper and at the
bottom. There are two open front pockets at the waist.
Style 87148 features a stand-up collar. The collar has a
fabric overlay at the top which holds a drawstring. There are
two open front pockets with elastic gathering at the waist.
The samples are being returned to you as you have requested.
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 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 jackets do not pass the water resistance test, then
the applicable HTS subheading for the garments will be
6202.93.5010, which provides for other woman's anoraks,
windbreakers and similar articles of man-made fibers. The rate
of duty will be 29.5 percent ad valorem.
The jackets fall within textile category designation 635.
Based upon international textile trade agreements, products of
Korea are presently subject to quota restraints and a visa
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