The tariff classification of a boy's, padded outerwearjacket from Taiwan.

NY 852684 May 30, 1990 CLA-2-62:S:N:N3G:358 852684 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3520 Ms. Donna Shira Sharretts, Paley, Carter and Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a boy's, padded outerwear jacket from Taiwan. Dear Ms. Shira: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 9, 1990 ON BEHALF OF : Foreign Resources Corp. DESCRIPTION OF MERCHANDISE : The submitted sample, style 4704, is a boy's, reversible, padded outerwear jacket. One shell is 65 polyester, 35 percent cotton woven. The other shell is 85 percent polyester, 15 percent cotton knit with a 76 percent polyester, 13 percent rayon, 11 percent cotton knit insert. The fill is polyester. The jacket has a double collar with a drawstring closure, a full front zipper opening, long sleeves, pockets, appliques and ribbing at the sleeve cuffs and bottom. The item will be imported in boy's sizes 4 to 7. You state in your letter that style 4704 will meet the water resistance standard indicated in Additional U.S. Note 2 to Chapter 62 HTS, as a result of a polyurethane coating to the back of the woven shell. HTS PROVISION : HTS SUBHEADING DUTY RATE CATEGORY If the shell has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS: 6201.93.3000 7.6% 634 If the shell does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS: 6201.93.3520 29.5% 634 IMPORT RESTRAINTS/ REQUIREMENTS : 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. 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 (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. OTHER : The sample will be returned as requested. 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