The tariff classification of a woman's jacket from Singapore,Malaysia and Mauritius

NY 802859 October 13, 1994 CLA-2-62:S:N:N5:357 802859 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Natouchka P. Rampy Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman's jacket from Singapore, Malaysia and Mauritius Dear Ms. Rampy: In your letter dated October 3, 1994, on behalf of Foreign Resources Corporation, you requested a classification ruling. The sample submitted, style number 802859, is a woman's hip- length reversible jacket. One side of the jacket is constructed of a knit 75% polyester/12% cotton/13% rayon printed fleece fabric. The other side is constructed of a woven 100% nylon taffeta fabric which you state is coated with a 600mm polyurethane which renders the garment water resistant. The coating does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a full front opening secured by six reversible snap closures. The sleeve cuffs and waistband are elasticized. On the knit fabric side of the garment there is a neck warmer collar and two front pockets secured by flaps with "VELCRO"-type fasteners. On the nylon fabric side there are two side seam pockets located at the waist and a stand-up collar which has a drawcord tightening. 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 6202.93.5011, 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. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Singapore, and Malaysia are presently subject to quota restraints and the requirement of a visa. Products of Mauritius are not presently subject to quota restraints or 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