The tariff classification of a boy's reversible jacket from Korea

PD C89343 July 7, 1998 CLA-2-62:LA:S:T:1:2:I23 C89343 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Laura Noonen Import Manager Abercrombie & Fitch Inc. Four Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a boy's reversible jacket from Korea Dear Ms. Noonen: In your letter dated June 18, 1998, you requested a tariff classification ruling. The submitted sample, style BF5780, is a boy's reversible pullover jacket constructed of 100% polyester knit fabric on one side and 100% nylon woven fabric on the other side. You stated that the surface of the 100% nylon fabric has a clear polyurethane coating. The garment features a stand-up collar, a partial frontal opening with a heavy duty zipper, long sleeves with elasticized cuffs, pockets below the waist and a drawstring at the bottom. Your sample will be returned as requested. If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem. If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other anoraks and similar articles of man-made fibers. The rate of duty will be 28.8% ad valorem. The garment falls within textile category designation 634. As a product of Korea, this merchandise to a 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Eileen Colon, Acting Port Director Los Angeles