The tariff classification of a women's reversible jacketfrom China

NY 861370 APR 10 1991 CLA-2-62:S:N:N3I:357 861370 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010 Ms. Patty Iacono Gladish & Associates 215 Long Beach Blvd. #511 Long Beach, CA 90802 RE: The tariff classification of a women's reversible jacket from China Dear Ms. Iacono: In your letter dated March 11, 1991, on behalf of Snowmass Apparel, Inc., you requested a classification ruling. The sample submitted, style number 418069, is a woman's hip- length reversible jacket. One side of the jacket is constructed of a knit 100% polyester polar fleece fabric. The other side is constructed of contrasting colored fabric inserts composed of a woven 100% nylon fabric which you state is coated with 450mm acrylic rendering the garment water resistant. The coating on the jacket does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a heavy-duty zipper with a reversible zipper pull that extends to the top of the collar. The sleeve cuffs and waistband are elasticized. On the knit fleece side of the jacket there are two side seam pockets at the waist and a textile label with the trade name "Ocean Pacific" sewn onto the left chest. On the woven nylon side of the jacket there are two side seam pockets at the waist and an embroidered trademark emblem on the left chest. 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 duty rate will be 7.6 percent ad valorem. 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 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 China 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