The tariff classification of a woman's jacket from Korea

NY C88397 June 11, 1998 CLA-2-62:RR:NC:WA:357 C88397 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Rebecca Cheung Ann Taylor Global Sourcing, Inc. 142 West 57th Street New York, N.Y. 10019 RE: The tariff classification of a woman's jacket from Korea Dear Ms. Cheung: In your letter dated May 21, 1998, you requested a classification ruling. The sample submitted, style number 5588, is a woman's upper-thigh length jacket constructed of a shell composed of a woven 100% nylon fabric which you state has an acrylic coating rendering the garment water resistance. The garment is lined with a woven 100% acetate fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a pointed collar and a full front opening secured by five right-over-left button closures. There are two front slash pockets at the waist, long sleeves with buttoned sleeve cuffs and a straight bottom hem. 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 7.4 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 28.8 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division