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NY C81930




December 16, 1997

CLA-2-62:RR:NC:WA:357 C81930

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6211.32.0070; 6211.32.0007; 6203.43.4010

Mr. Anthony D. Melendez
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of men's garments from China

Dear Mr. Melendez:

In your letter dated November 18, 1997, you requested a classification ruling. Samples were submitted and are being returned.

The first item, style 80-20-60, Men's Reversible Insulated Hunting Vest, is a reversible insulated hunting vest which is made from woven fabric on both sides. It features a full-front, two-way zipper opening with a reversible pull and a thin batting. One shell is made in a camouflage design of 65 percent cotton, 35 percent polyester and has two-way pockets with flaps at the waist. There is a pocket with a flap in the left chest area and a cartridge storage area in the right chest area protected by a flap. The other side is blaze orange and is 100 percent polyester. It features slant pockets at the waist and a pocket with a flap in the left chest area.

The second item, style 80-34-81, Men's Woodland Bird Vest, is made from a woven 65 percent cotton, 35 percent polyester fabric in a camouflage design. It has a full front opening with a zipper that extends to the mid-chest. There are two bellows pockets with flaps at the waist, cartridge storage areas with flaps on each side of the chest, recoil padding on each shoulder, and a game storage area in the lower back.

The third item, style 80-34-92, Deluxe Non-insulated Hunting Vest, was not received. We are unable to issue a classification ruling for this item without a sample.

The fourth item, 80-34-98, Men's Insulated Coverall, is made from a woven 65 percent cotton, 35 percent polyester fabric in a camouflage design. It has a two-way front zipper, side zipper openings on each leg extending from the ankle to the waist area, bellows pockets with flaps at the waist, slant pockets in the lower chest and hidden knit storm cuffs at the wrists. The garment is lined and insulated and has a zip-off hood.

The fifth item, style 80-34-99, Men's Cargo Pants, are constructed of a woven 65 percent polyester, 35 percent cotton brushed twill fabric in a camouflage design. They have a zippered fly, a button waist, seven belt loops, adjustment straps at the waist, slant pockets below the waist and flapped pockets divided by vertical stitching on the upper thighs. There is a vertical zipper on each leg extending approximately eleven inches from the cuff, and there is a lining in the seat area.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 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 side of style 80-20-60 provides the essential character. Therefore, classification will be under the provision which occurs last, namely as man-made fibers. The applicable subheading for style 80-20-60 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks, windbreakers and similar articles, other men's or boys' garments of man-made fibers, padded, sleeveless jackets. The duty rate will be 16.2 percent ad valorem in 1998.

The applicable subheading for style 80-34-81 will be 6211.32.0070, HTS, which provides for other men's or boys' garments of cotton, vests. The duty rate will be 8.4 percent ad valorem in 1998.

The applicable subheading for style 80-34-98 will be 6211.32.0007, HTS, which provides for other men's or boys' garments of cotton, other coveralls, insulated for cold weather protection. The duty rate will be 8.4 percent ad valorem in 1998.

The applicable subheading for style 80-34-99 will be 6203.43.4010, HTS, which provides for other men's trousers of man-made fibers. The duty rate will be 29 percent ad valorem in 1998.

Style 80-20-60 falls within textile category designation 659; styles 80-34-81 and 80-34-98 fall within textile category designation 359; style 80-34-99 falls within textile category designation 647. Based upon international textile trade agreements products of China are subject to quota 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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