The tariff classification of a woman's reversible jacket from China

NY A82972 MAY 9, 1996 CLA-2-62:RR:NC:WA:357 A82972 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Sandy M. Rickert E. Besler & Company P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of a woman's reversible jacket from China Dear Ms. Rickert: In your letter dated April 15, 1996, on behalf of LTD Commodities, Inc., you requested a classification ruling. The jacket submitted, style JFR, is a woman's reversible jacket. One side of the jacket is constructed of a southwestern print design composed of a knit fleece 76% polyester/12% cotton/ 12% rayon fabric. The other side is constructed of a woven 100% nylon fabric which you state has a 600mm pu coating for water resistance. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by five metal snaps which close right over left and a "VELCRO"-type fastener at the bottom hem regardless of which side of the garment is worn out. The jacket features an integral hood with a drawcord tightening, a drawcord tightening at the waist and ribbed-knit sleeve cuffs. Two front slash pockets are located on the knit side and on the woven side. The sample is being returned to you. 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 7.5 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.1 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division