The tariff classification of two men's jackets and trousersfrom Great Britian

NY 882391 FEBRUARY 16, 1993 CLA-2-62:S:N:N5:357 882391 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010 Ms. Pam Brown Cargo U.K., Inc. 4790 Aviation Parkway Atlanta, Georgia 30349 RE: The tariff classification of two men's jackets and trousers from Great Britian Dear Ms. Brown: In your letter received in this office on January 26, 1993, on behalf of Mileta Sports, you requested a classification ruling. Four samples were submitted as follows: style numbers MNT1 and E151 are two men's jackets constructed of a woven 100% polyester fabric outershell. Style number MNT1 has a woven 100% nylon fabric lining coated with polyurethane. Style number E151 has a polyurethane coating applied to the inner surface of the outershell. Both jackets have a full front opening secured by a heavy- duty zipper closure. There are two front pockets at the waist. The pocket openings are covered by an overlay of fabric. The sleeve cuffs are elasticized and the waistband is partially elasticized on each side. Contrasting colored piping is located on the front and back of the garments. Style MNT1 features tartan design plaid fabric inserts on the front panels. Style numbers DLT1 and E210 are two pairs of men's trousers constructed of a woven 100% nylon fabric. Style number DLT1 has a woven 100% nylon fabric lining coated with polyurethane. Style E210 has a polyurethane coating applied to the inner surface of the outershell. The trousers have an elasticized waistband with an inner drawcord tightening. Below the waistband there are two front pockets with side openings and a right rear pocket. Style DLT1 features tartan design plaid fabric trim on the pockets. The trousers have no tightening elements on the ankle cuffs. The samples are being returned to you. If the jacket, style number MNT1, 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, style number MNT1, 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 29.5 percent ad valorem. If the trousers, style number DLT1, pass the water resistant test, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.6 percent ad valorem. If the trousers, style number DLT1, do not pass the water resistant test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men's trousers or breeches, of synthetic fibers. The duty rate will be 29.7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling for the jacket, style number E151, and for the trousers, style number E210. Your request for a classification ruling should include fabric and coating details. A sample response of the information required is attached. 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 Attachment