CLA-2-62:S:N:N3I:357 877242
Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of a woman's jacket from Korea;
Teflon; water resistance.
Dear Mr. Crowley:
In your letter dated August 11, 1992, you requested a
classification ruling.
The sample submitted, style number 93248/93250/93251/33260,
is a woman's thigh-length jacket. The jacket is constructed of
an outershell composed of a woven 100% polyester microfiber
fabric which is stated to be coated with a 600mm application of
Teflon rendering the garment water resistant. The jacket is lined
with a woven 50% nylon/50% acetate fabric quilted to a non-woven
polyester fiber fill.
The garment has a full front opening secured by a heavy-
duty zipper. An overlapping flap with two buttons covers the
zipper area. The jacket's integral hood features a detachable fur
ruff which is held to the garment by eight buttons. There are
slanted front chest pockets, a double drawcord tightening at the
waist, two oversized front pockets below the waist and a double
drawcord tightening at the bottom hem. The sleeve cuffs are
elasticized and have an adjustable buttoned tab.
The sample is being returned to you as you have requested.
This garment was tested by the U.S. Customs laboratory and
was found not to meet the requirements for water resistance
specified in HTS Chapter 62 Additional U.S. Note 2. Therefore,
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 duty
rate will be 29.5 percent ad valorem.
The jacket falls within textile category designation 635.
Based upon international textile trade agreements products of
Korea are presently subject to quota restraints and the
requirement of a visa.
The designated textile and apparel categories 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