The tariff classification of a man's jacket from New Zealand

NY 878341 OCTOBER 7, 1992 CLA-2-62:S:N:N3I:357 878341 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3510 Ms. Loraine K. Feith New Zealand Trade Development Board New Zealand Embassy 37 Observatory Circle NW Washington, D.C. 20008 RE: The tariff classification of a man's jacket from New Zealand Dear Ms. Feith: In your letter dated September 15, 1992, you requested a classification ruling. The sample submitted, style number 105, is a man's hip- length pullover windbreaker-type jacket. The jacket is constructed of a shell composed of a 100% polyester microfiber S300E fabric stated to be coated with a Fluoric Resin. The coating on the garment does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has an integral hood and a full front opening secured by a heavy-duty zipper closure. The sleeve cuffs and waistband are elasticized. The garment has two front patch pockets at the waist. Surrounding the edges of each pocket is a heavy-duty zipper. The pocket zippers can be zippered together along the edges forming a pouch. The jacket can be folded into the zippered pouch for easy carriage. The pouch features a textile label with the logo "Equipe by team". 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 7.6 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 duty rate will be 29.5 percent ad valorem. 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