The tariff classification of a man's jacket from Costa Rica

NY 856176 October 5, 1990 CLA-2-62:S:N:N3I:357 856176 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3510 Mr. Donald S. Stein Brownstein, Zeidman and Schomer Suite 900 1401 New York Avenue, N.W. Washington, D.C. 20005-2102 RE: The tariff classification of a man's jacket from Costa Rica Dear Mr. Stein: In your letter dated September 5, 1990, on behalf of your client, Walls Industries, Inc., you requested a classification ruling. The sample submitted, style number 23-35225 RD, is a man's woven jacket constructed of a 100 percent nylon taffeta fabric shell which you state has a "durable water repellent" finish which imparts a water resistance to both sides of the fabric. The garment has a 100 percent polyester lining. The jacket's sleeve cuffs, collar, waistband, attached hood and inner placket are composed of a knit 100 polyester fabric. The "durable water repellent" finish is not separately visible, therefore HTS 6210 does not apply. The jacket has a full front opening with a heavy-duty zipper closure and an overlapping flap secured by six snaps. There are two front slash pockets at the waist and a drawstring tightening on the hood. The sample is being returned to you. 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 rate of duty 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 6201.93.3510, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 29.5 percent ad valorem. You indicate in your letter that Walls Industries, Inc. is considering having the submitted sample assembled in Costa Rica from fabric components cut and formed in the United States. If your garment meets the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for partial duty relief under subheading 9802.00.80, HTS. 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