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NY B84207




May 5, 1997

CLA-2-62:RR:NC:WA:357 B84207

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3511 6211.33.0040

Mr. Joseph Cabrera
Mega-Link (USA) Inc.
329 Bryant Street Ste#3A
San Francisco, CA 94107

RE: The tariff classification of a man's padded sleeveless jacket, a man's pullover and a man's jacket from China or Macau

Dear Mr. Cabrera:

In your letter dated March 6, 1997, you requested a classification ruling.

Three samples were submitted as follows: Style number TM-500 is a man's reversible padded sleeveless jacket. One side of the garment is constructed of a knit 100% polyester fleece fabric. The other side is constructed of a woven pebble print design microfiber 100% polyester fabric. The garment is sleeveless and has a full front opening secured by a reversible zipper pull closure which extends to the top of the garment's collar. Both on the knit side of the garment and on the woven side there are two front slash pockets at the waist and the logo "Taylor Made" embroidered onto the left chest.

Style number TM-701 is a man's long sleeve jacket constructed of a woven pebble print design microfiber 100% polyester fabric. The garment has a pointed collar with a self-fabric buttoned tab closure and a full front opening secured by a zipper. There are two front slash pockets located at the waist. The garment's sleeve cuffs and waistband are elasticized. The logo "Taylor Made" is embroidered onto the garment's left chest and is also featured on the locker loop on the back panel.

Style number TM-601 is a man's long sleeved pullover garment constructed of a woven pebble print design microfiber 100% polyester fabric. The garment's crew neck collar, sleeve cuffs and waistband are composed of a ribbed-knit fabric. Embroidered onto the left chest is the logo "Taylor Made".

In a telephone conversation you stated that each garment has an acrylic coating. The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The samples are being returned to you

For style number TM-500, 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 polyester fabric nor the woven polyester fabric side of the garment provides the essential character. Therefore, classification will be as woven polyester based on the above.

We note that style number TM-500 is marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The applicable subheading for style number TM-500 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' padded sleeveless jackets, of man-made fibers. The duty rate will be 16.4 percent ad valorem.

If the jacket, style number TM-701, passes 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If style number TM-701 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

The applicable subheading for style number TM-601 will be 6211.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men's or boys': of man-made fibers, shirts excluded from heading 6205. The duty rate will be 16.7 percent ad valorem.

Style number TM-500 falls within textile category designation 659. Style number TM-701 falls within textile category designation 634. Style number TM-601 falls within textile category designation 640. Based upon international textile trade agreements products of China or Macau 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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