853033
CLA-2-62:S:N:N3I:357 853033
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of two women's jackets from Korea.
Dear Ms. Shira:
In your letter dated May 29, 1990, on behalf of your client,
Foreign Resources Corp., you requested a tariff classification
ruling.
The samples submitted, style numbers 87091 and 87143, are two
women's jackets. Both jackets are constructed of a woven 100% nylon
fabric shell which you state is coated with polyurethane rendering the
garments water resistant. Each garment has a 100% nylon fabric lining
and a 100% polyester non-woven filling.
The coating on each jacket is not separately visible, therefore
HTS 6210 does not apply.
Style 87091 has a full front opening with a heavy-duty zipper
closure and an overlapping flap secured by two self-fabric snap tabs
covering the zipper area. On the bottom of the overlapping flap there
is a pocket secured by a self-fabric snap tab. The sleeve cuffs and
waistband are elasticized. There is a free hanging front yoke and two
front slash pockets at the waist.
Style 87143 has a full front opening with a heavy-duty zipper
closure and an overlapping flap secured by four snaps covering the
zipper area. The jacket's stand-up collar features a partially
elasticized self-fabric band with D-rings. There are two front snap
flap pockets at the waist and one left front pocket with a self-fabric
snap tab. The sleeve cuffs are elasticized and the waistband is
partially elasticized.
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 women'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 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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport