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HQ 084041


June 16, 1989

CLA-2 CO:R:C:G 084041 CMR 837818

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020

Mr. Basil Lindsay
RRF Industries, Inc.
34 West 33rd Street
Room 712
New York, New York 10001

RE: Classification of a padded, sleeveless, reversible jacket

Dear Mr. Lindsay:

This ruling is in response to your letter of March 6, 1989, requesting the classification of a padded, sleeveless, reversible jacket, style #H4601, from Korea.

FACTS:

The garment at issue, style #H4601, is a padded, sleeveless, reversible jacket. Because the jacket is reversible, it is considered as having two outer shells. Each shell is of woven fabric: one of cotton, the other of acrylic. The filling is polyester. The garment is waist-length with a partially elasticized waistband and a full front opening which zippers to the top of the collar. The cotton side has pockets with snap flaps and slant pockets. The acrylic side has a plaid fabric and two slant pockets. The reversible collar matches the reversible shells. The weight breakdown supplied with the sample indicates the cotton shell weighs 360 grams and the acrylic shell weighs 200 grams.

ISSUE:

Is the reversible jacket, style #H4601, classifiable as a cotton garment or an acrylic (man-made fiber) garment?

LAW AND ANALYSIS:

The issue of the classification of reversible garments was addressed in HRL 083925 of June 9, 1989. In that ruling, a copy of
which is enclosed, it was held "where separate fabrics are combined to form a textile garment or article, GRI 3 is utilized first to select which fabric will determine classification."

The garment at issue has two outer shells of two different fabrics: cotton and acrylic. Applying GRI 3 as directed in HRL 083925 requires determining which outer shell gives the garment its essential character. We believe that neither outer shell can be said to do this; they equally contribute to the character of the garment. Therefore, classification is determined by resort to GRI 3(c) which directs classification under the heading (or in this case subheading by applying GRI 6) which occurs last in the schedule.

The garment at issue is classifiable as an other men's or boys' padded, sleeveless jacket, not knitted or crocheted. Prima facie, the garment is classifiable under two subheadings--6201.92.2010, HTSUSA, as a cotton garment, and 6201.93.2020, HTSUSA, as a garment of man-made fibers.

HOLDING:

Applying GRI 3(c), the padded, sleeveless, reversible jacket, style #H4601, is classified as a garment of man-made fibers, in subheading 6201.93.2020, HTSUSA. The garment falls within textile category 659 and is subject to duty at 17 percent ad valorem.

Your sample will be returned, under separate cover, as requested.

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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