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NY B89903




October 3, 1997

CLA-2-62:RR:NC:WA:357 B89903

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1500; 6201.92.2051

Mr. Spencer Hutchins
AKA International, Inc.
2601 Elliott Avenue
Suite 3167
Seattle, WA 98121

RE: The tariff classification of a man's reversible jacket from Hong Kong and China

Dear Mr. Hutchins:

In your letter dated September 17, 1997, on behalf of Cutter & Buck, you requested a classification ruling.

The sample submitted, style number 9433-93, is a man's hip-length reversible jacket. The jacket is constructed of a shell composed of a woven solid color 100% cotton fabric on one side and of a woven plaid design 100% cotton fabric on the other. You state that the plaid cotton side of the garment has a 600mm polyurethane coating which renders the garment water resistant.

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

The jacket has a pointed collar, a full front opening secured by a reversible zipper pull closure, an elasticized waistband and long sleeves with adjustable button closures on the sleeve cuffs. There are two front slash pockets on both the solid color side of the garment and the plaid side.

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

In accordance with Additional U.S. Note 2 to Chapter 62, HTS, a garment may be rendered water resistant by the application of rubber or plastics to the shell, the lining or an interlining. Therefore, this garment's reversibility would not prevent it from being classifiable as water resistant.

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 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles of cotton: water resistant. The duty rate will be 6.5 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.8 percent ad valorem.

We note that this garment 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 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 334. Based upon international textile trade agreements products of Hong Kong 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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