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NY C83863




February 18, 1998

CLA-2-62:RR:NC:WA:357 C83863

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050; 6201.93.3000; 6201.93.3521

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, N.Y. 10167-3397

RE: The tariff classification of a boy's jacket and garment set from Hong Kong

Dear Mr. Evan:

In your letter dated January 28, 1998, on behalf of your client, Tommy Hilfiger U.S.A., Inc., you requested a classification ruling.

The sample submitted, style number 0501613 "Alpine 3-in-1 Jacket" is a boys' two piece jacket and garment set. The two piece set consists of a hip-length outer jacket and a hip-length inner garment which can be zippered together along the front edges and snapped together at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket is constructed of a shell composed of a color block woven 100% nylon fabric which you state has a 600mm polyurethane coating on the inner surface rendering it 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 full front opening secured by a zipper closure as well as a secondary zipper for attaching the inner garment. An overlapping flap with seven snaps covers the zipper area. The jacket features an attached hood with a drawcord tightening. The hood can be rolled-up and secured within the jacket's collar by three "VELCRO"-type fasteners. There is an inner drawcord tightening at the waist, two front pockets secured by flaps with "VELCRO"-type fasteners below the waist and long sleeves with elasticized sleeve cuffs. On the inner portion of the sleeve cuffs there is a tab with a half snap which is used for attaching the inner garment. A textile label on the jacket's left chest and on the back panel feature the "Tommy Hilfiger" logo.

The inner garment is constructed of a color block 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The garment has a full front opening secured by a zipper closure, long sleeves with elasticized capping at the sleeve cuffs, two front pockets at the waist and a hemmed bottom. On the inner portion of the sleeve cuffs there is a half snap which can be used to attach the garment to the outer jacket. A textile label on the left chest features the "Tommy Hilfiger" logo.

The samples are being returned to you.

If the outer 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 6201.93.3000, which provides for other men's or boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If the outer jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.8 percent ad valorem.

The applicable subheading for the inner garment will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: men's or boys'. The duty rate will be 33.3 percent ad valorem.

The outer jacket falls within textile category designation 634. The inner garment falls within textile category designation 638. Based upon international textile trade agreements products of Hong Kong 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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