The tariff classification of a woman's jacket from Thailand

NY 894309 FEBRUARY 4, 1994 CLA-2-62:S:N:N5:357 894309 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Kevin C. Manna Southern Trading Company 404 Lakeside Drive Southampton, Pennsylvania 18966 RE: The tariff classification of a woman's jacket from Thailand Dear Mr. Manna: In your letter dated January 26, 1994, you requested a classification ruling. The sample submitted, article number 843280, is a woman's hip-length jacket constructed of a woven 100% polyester taffeta #T817-WR "Cire Microft Silmond" fabric which is stated to have an application of a fluoropolymer finish which renders the jacket water resistant. You submitted "before" and "after" swatches of the 100% polyester taffeta #T817-WR "Cire Microft Silmond" fabric to a lab for water resistant testing. According to those test results the non-coated is not water resistant, but the coated is. In accordance with Chapter 62, U.S. Note 2, which requires that water resistance be the result of an application of rubber or plastics (rather than being caused by the fabric's construction), this item is regarded as water resistance under HTS Chapter 62, U.S. Note 2. The fluoropolymer finish does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket has a stand-up collar and a full front opening secured by a zipper closure. The zipper extends to the top of the garment's collar. The jacket features an attached roll-up hood with a drawcord tightening which can be concealed within the jacket's collar by a snap closure. There is an elasticized waistband with a drawcord tightening, elasticized sleeve cuffs, a zippered right chest pocket and two zippered front pockets below the waist. The upper portion of the garment has free hanging front and back yokes which cover a mesh lining. An embroidered logo "moving comfort" is featured on the left front yoke. The sample is being returned to you. The applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States 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. The classification is based on the results of the lab test. Because water resistance test results may vary from one shipment to another, or even within a single shipment, actual production merchandise may be tested at the time of importation at the discretion of the responsible Customs officer. Naturally, if merchandise in a shipment fails the test, those results will prevail over the classification listed here. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Thailand are presently subject to quota restraints and the requirement of a visa. 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