The tariff classification of a woman's jacket from Korea

NY 865636 August 15, 1991 CLA-2-62:S:N:N3I:357 865636 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010 Mr. Richard M. Wortman Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. 10017 RE: The tariff classification of a woman's jacket from Korea Dear Mr. Wortman: In your letter dated July 24, 1991, on behalf of your client, E.L.C. Corporation, you requested a classification ruling. The sample submitted, style number 8146, is a woman's hip- length jacket. The garment is constructed of an outershell composed of contrasting colored fabric inserts of a woven 100% nylon fabric. The jacket is lined with a woven 100% nylon fabric which you state is coated with 600mm polyurethane rendering the garment water resistant. The jacket has a non-woven 100% polyester fill. The coating on the lining 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 closure. There is an overlapping flap with six snaps covering the zipper area. The sleeve cuffs and waistband are elasticized. Circular shaped patches are sewn onto the left chest, each sleeve and on the back. Two horizontally zippered front pockets are located at the waist. 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 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