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HQ 083888


June 21, 1989

CLA-2 CO:R:C:G 083888 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.90.4040

Duncan Nixon, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, New York 10004

RE: Reconsideration of NYRL 834933 of January 9, 1989

Dear Mr. Nixon:

This ruling is in response to your letter of February 28, 1989, on behalf of Poplar Imports Inc., requesting reconsideration if NYRL 834933. In that ruling a men's garment, style #'s 1105 series, was classified as a jacket in subheading 6201.99.0060, HTSUSA.

FACTS:

The garment at issue has the outward appearance of a shirt. It has long sleeves with button cuffs, a full front opening with button closures, a shirt type collar, chest pockets that have flap and button closures, and side vents. The garment is lined.

The outershell is a heavy twill fabric that is 55 percent ramie and 45 percent cotton. The quilted plaid lining fabric is 65 percent polyester and 35 percent cotton. The filling is 100 percent polyester.

ISSUE:

Was the garment at issue properly classified as a jacket in NYRL 834933, or should it be classified as a shirt?

LAW AND ANALYSIS:

The garment at issue is very similar to two garments previously classified by this office. See HRL 081675 of June 29, 1988, and HRL 082339 of August 5, 1988 (copy enclosed), which was a reconsideration of NYRL 828040 of February 3, 1988. This garment, however, is of somewhat better quality.

The garments in the earlier rulings were classified as shirts, not jackets. We believe this garment likewise is classifiable as a shirt, and not as a jacket. While the presence of a lining, especially with padding, is uncommon for shirts, its presence alone should not preclude classification as a shirt, particularly when the lining and padding are reasonably thin as in this case.

HOLDING:

The garment at issue is classifiable as a men's shirt in subheading 6205.90.4040, HTSUSA, textile category 840, dutiable at 3 percent ad valorem.

NYRL 834933 of January 9, 1989, is hereby revoked pursuant to 19 CFR 177.9(d).

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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