The tariff classification of a woman's jacket and pair oftrousers from Korea

NY 881794 JANUARY 22, 1993 CLA-2-62:S:N:N5:357 881794 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5010; 6204.63.3000; 6204.63.3510 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 and pair of trousers from Korea Dear Mr. Crowley: In your letter dated January 11, 1993, on behalf of your client Foreign Resources Corporation, you requested a classification ruling. The sample submitted, style number 15123, consists of a woman's jacket and a pair of trousers composed of a woven 100% nylon fabric shell which is stated to be coated with 600mm polyurethane rendering the garments water resistant. The jacket is lined with a woven 100% nylon fabric. The trousers are lined with a knit 65% cotton/35% polyester fabric. The coating on the jacket and trousers does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket features a full front opening secured by a heavy- duty zipper, elasticized sleeve cuffs, an elasticized waistband with a peplum skirted bottom, two horizontal front pockets at the waist and a fold-over collar with a drawcord tightening. Sewn onto the outer portion of the collar is a decorative plastic button and metallic yarns. The jacket's front panel has quilting, decorative print fabric inserts, small metal studs and braidwork with metallic yarns. The upper portion of the sleeves and the back panel also feature decorative print fabric inserts. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets below the waist. At the bottom of each trouser leg there is an elasticized ankle cuff and a zipper opening. 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. If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3000, which provides for other women's or girls' water resistant trousers or breeches of synthetic fibers. The duty rate will be 7.6 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's or girls' trousers or breeches, of synthetic fibers. The duty rate will be 30.4 percent ad valorem. With your letter you submitted a test report from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. 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