CLA-2-62:S:N:N3I:357 854717

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 Korea.

Dear Ms. Shira:

In your letter dated July 20, 1990, on behalf of your client Foreign Resources Corp., you requested a tariff classification ruling. 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 fill.

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 valorem.

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 requirements.

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,

Jean F. Maguire
Area Director
New York Seaport