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NY B85073




July 3, 1997

CLA-2-62:RR:NC:WA:357 B85073

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a man's reversible pullover jacket from India

Dear Ms. Cumins:

In your letters dated May 8, 1997 and June 10, 1997, on behalf of your client, Together Crafts, you requested a classification ruling.

The sample submitted, style number KT807, is a reversible pullover jacket. One side of the jacket is constructed of a solid color knit 100% cotton fabric. The other side is constructed of a woven plaid 100% cotton flannel fabric.

The jacket has a pointed collar and a partial opening at the neck which is secured by a zipper with a reversible pull. The garment's collar, sleeve cuffs and waistband are composed of a ribbed-knit fabric

The sample is being returned to you as you have requested.

With your letter you submitted specifications in support of classification as unisex. However, this information is not conclusive. When garments are designed for men's wear they are generally classified as men's, even if they are sometimes sold to women. Therefore, this garment will be classified as men's.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit cotton fabric side nor the woven cotton fabric side of the jacket provides the essential character. Therefore, classification will be as woven cotton based on the above.

The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.8 percent ad valorem.

The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Hong Kong 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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