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NY B85309




May 15, 1997

CLA-2-62:RR:NC:WA:357 B85309

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.99.9060; 6211.39.9060

Ms. Kelley Gordon
W.F. Whelan Co.
International Terminal
Detroit Metropolitan Airport
P.O.Box 42422
Detroit, Michigan 48242

RE: The tariff classification of a man's jacket and a man's vest from Nepal

Dear Ms. Gordon:

In your letter dated May 2, 1997, on behalf of Earthly Imports, you requested a classification ruling.

Two samples were submitted as follows: "Jean Jacket" Style number 17, is a box-style jacket constructed of an outershell composed of hemp. The garment is lined with a plaid 100% cotton fabric. The jacket has a pointed collar and a full front opening secured by five left over right button closures. The garment features long sleeves without cuffs, two front pockets at the waist, and a straight bottom hem.

"Vest with Non-Buttoning Pocket", style number 7, is a vest constructed of hemp on the entire front panels and of a woven 100% cotton fabric on the back panel. The garment is lined with a woven 100% cotton fabric. The vest is sleeveless and has a v-neck shaped collar with a left over right two button closure. There are two front pockets located at the waist, an embroidered design on the left chest and a waistcoat-style bottom hem.

Legal Note 8, to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTS), states that garments designed for left over right closure at the front shall be regarded as men's or boys' garments, unless the cut of the garment clearly indicates that it is designed for women or girls. In this case the jacket and vest will be classified as men's.

The applicable subheading for the jacket will be 6201.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' anoraks, windbreakers and similar articles, of other textile materials: other, other. The duty rate will be 4.4 percent ad valorem.

The applicable subheading for the vest will be 6211.39.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments men's or boys': of other textile materials: other, vests. The duty rate will be 2.9 percent ad valorem.

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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