The tariff classification of a man's jacket from Korea

NY F83325 March 13, 2000 CLA-2-62:RR:NC:WA:357 F83325 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Betsy Carlo G & F Enterprises 58 West 40th St. 12th Floor New York, N.Y. 10018 RE: The tariff classification of a man's jacket from Korea Dear Ms. Carlo: In your letter dated February 17, 2000, on behalf of Kenneth Cole, you requested a classification ruling. The sample submitted, style number 3B4321, is a man's thigh-length jacket. In a fax you submitted you indicated that the jacket is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 100% polyester micro fleece fabric on the inner surface, with a polyurethane resin in between. The garment is not lined. The jacket has an integral hood with a drawcord tightening and a full front opening that is secured by a double pull zipper closure. An overlapping flap with a "VELCRO"-type fastener at the neck covers the zipper area. The jacket has two side seam zippered pockets below the waist, an inner pocket, long hemmed sleeves, a zippered pocket on each sleeve that is covered by an overlay strip of fabric and a straight cut bottom hem. The garment has two grommets under each armhole for ventilation. A label on the rear yoke features the "Reaction Kenneth Cole" logo. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.3 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.4 percent ad valorem. The jacket falls within textile category designation 634. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division