The tariff classification of a girl's reversible jacket fromTaiwan.

NY 868699 November 14, 1991 CLA-2-62:S:N:N3G:358 868699 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5020 Ms. Rebecca Cheung R.H. Macy Corporate Buying Eleven Penn Plaza New York, N.Y. 10001 RE: The tariff classification of a girl's reversible jacket from Taiwan. Dear Ms. Cheung: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : November 12, 1991 DESCRIPTION OF MERCHANDISE : The submitted sample, style 160, is a girl's, reversible jacket. One side is 100 percent polyester knit, and the other side is 100 percent nylon woven. The jacket has a full front zipper opening, and ribbing at the sleeve cuffs and bottom. The knit side is heavily napped. Each side will have two pockets with zipper closures at the waist. The woven side will not have knit inserts. Style 160 will be imported in toddler girls' sizes 2 to 4T. You have stated in your letter and in your telephone conversation that the jacket will meet the water resistance standard indicated in Additional U.S. Note 2 to Chapter 62 HTS, as a result of a plastic coating to the back of the woven shell. HTS PROVISION : HTS SUBHEADING DUTY RATE CATEGORY If the jacket shell has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS: 6202.93.4500 7.6% 635 If the jacket shell does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS: 6202.93.5020 29.5% 635 IMPORT RESTRAINTS/ REQUIREMENTS : Subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. OTHER : The sample will be returned as requested. 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