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NY B89599




September 26, 1997

CLA-2-62:RR:NC:WA:357 B89599

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman's reversible jacket from Malaysia, Singapore and China

Dear Mr. Kamnitz:

In your letter dated September 11, 1997, on behalf of your client, Foreign Resources Corporation, you requested a classification ruling.

The sample submitted, style number 96600/36600, is a woman's upper-thigh length reversible jacket. One side of the jacket is constructed of a knit 70% polyester/30% acrylic fabric. The other side is constructed of a woven 100% nylon fabric which is stated to be coated with 600mm polyurethane. The nylon side also has knit fabric inserts approximately 3 inches wide along the length of the front placket, on the sleeve cuffs and on the hood. You state in your letter that when imported the nylon side of the jacket will be constructed entirely from edge to edge of the woven nylon fabric, and there will be no knit fabric inserts on either the placket, sleeves or the hood.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper with a reversible zipper pull. There are drawcord tightenings through the waist and through the bottom hem. On the knit side of the garment there are two front pockets below the waist. On the woven side there are two side seam pockets below the waist.

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

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/acrylic fabric side nor the woven nylon side of the garment provides the essential character. Therefore, classification will be as woven nylon based on the above.

If the jacket 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

We note that this item is not marked with the country of origin and fiber content. 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 marking 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 jacket falls within textile category designation 635. Based upon international textile trade agreements products of Malaysia, Singapore and China 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,

Robert B. Swierupski
Director,

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