The tariff classification of two women's jackets from Hong Kong

NY 894106 FEBRUARY 9, 1994 CLA-2-62:S:N:N5:357 894106 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Richard M. Wortman Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, N.Y. 10167-0002 RE: The tariff classification of two women's jackets from Hong Kong Dear Mr. Wortman: In your letter dated January 18, 1994, on behalf of your client, G-III Apparel Group Ltd., you requested a classification ruling. Two samples were submitted as follows: Style numbers T5679WL and T2668WL are two women's jackets constructed of a woven shell fabric composed of a plaid 45% acrylic/30% wool/20% polyester/5% other fibers. Each jacket has a woven 190T nylon fabric lining quilted to a non-woven fiber fill. The lining on each garment is stated to have a 600mm acrylic coating rendering the garment water resistant. Both jackets have a full front opening secured by five large buttons, a corduroy collar and buttoned sleeve cuffs. The sleeve cuffs can be folded over to reveal a corduroy fabric inner cuff. Style number T2668WL has a straight hemmed bottom, two slanted front pockets and two side seam tabs at the waist. Style T5679WL has two slanted front pockets at the waist covered by a buttoned flap, corduroy elbow patches and a shirt-tail style hemmed bottom. The samples are being returned to you as you have requested. If the jackets pass 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 jackets do 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. Each jacket falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong are not presently subject to quota restraints but a visa is required. 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