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NY C87036




May 21, 1998

CLA-2-62:RR:NC:WA:357 C87036

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.2020; 6202.93.4500; 6202.93.5011; 6210.20.5000; 6210.40.5020; 4202.92.3020

Mr. Martin L. Weiss
AMK International Services, Inc.
80 Sheridan Boulevard
Inwood, New York 11096

RE: The tariff classification of a woman's jacket with a rucksack, a woman's padded sleeveless jacket with a quilted carry bag, a man's coat and a man's reversible jacket; visibly coated from Hong Kong

Dear Mr. Weiss:

In your letter dated April 21, 1998, on behalf of your client, Kenneth Bernard, you requested a classification ruling.

The following samples were submitted: Style number 5270 is a woman's thigh-length jacket constructed of an outershell composed of a woven man-made fiber fabric which you state has a 600mm polyurethane coating rendering 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 an attached hood with a drawcord tightening, a pointed collar and a full front opening secured by a zipper closure. The hood can be rolled up and concealed within the garment's collar by a "VELCRO"-type fastener. An overlapping flap with a snap closure covers the front zipper area. There is a drawcord tightening on the garment's front waist, elastic on the back waist, two front pockets secured by flaps with a snap closure below the waist and long sleeves with a snap closure on the sleeve cuffs.

Imported with style number 5270 is a rucksack. The rucksack is constructed of the same man-made fiber fabric as the jacket and measures 12 and 3/4 inches high by 8 inches in diameter and has a 2 inch shoulder strap. The rucksack has a semi-rigid half-moon shaped bottom and an opening at the top which is secured by a flap and a drawcord tightening.

The rucksack is not of a kind normally sold at retail with a garment. The rucksack is substantially constructed and is not adapted to the jacket nor are they mutually complementary in that neither finishes or completes the other. The rucksack is not specially shaped nor fitted to contain a particular article nor set of articles. The jacket and the rucksack are not put up to meet a particular need or activity. The rucksack is a portable means of providing storage and protection to a personal effect, and the jacket is designed to be worn by a person.

Style number 5265 is a woman's hip-length padded sleeveless jacket. The garment is constructed of an outershell composed of a woven man-made fiber fabric quilted in a diamond pattern to a "Thinsulate" nonwoven fiber insulation. The garment has a v-neck style collar and a full front opening secured by a zipper closure. There are two front pockets at the waist and an elastic fabric band on the back panel to facilitate a snug fit.

Imported with style number is 5265 is a barrel shaped carry bag. The carry bag is composed of the same color and man-made fiber fabric quilted in a diamond pattern as the padded sleeveless jacket. The carry bag has a drawcord tightening at the open end and is of a kind normally sold with its contents. The Customs Service has previously ruled that bags of this type imported and sold with a jacket are composite goods, with the essential character imparted by the jacket. Such is the case with this combination. Consequently, the bag is not regarded as a separate item for duty or quota purposes.

Style number 7366 is a man's coat which extends to above the knee in length. The coat is constructed of an outershell composed of a woven man-made fiber fabric which has a visible 2000mm polyurethane coating on the inner surface. The garment is lined with a quilted man-made fabric on the upper portion of the body and in the sleeves. The lower portion of the body is lined with a wool blend fabric. The garment has a nonwoven "Thermolite" insulation. The coat features a pointed collar with leather trim which is secured by a one button closure, a full front opening secured by a zipper closure and an overlapping flap with four buttons that covers the zipper area. There are two front double entry pockets covered by a flap with a snap closure below the waist, an inner pocket and a buttoned tab at the bottom of each sleeve. There are no tightening elements at the waist, on the bottom hem or on the sleeve cuffs.

Style number 7351 is a man's reversible jacket which extends to the thigh in length. The garment is constructed on one side of a shell composed of a woven 100% nylon fabric which has a visible 2000mm polyurethane coating on the inner surface. The other side is constructed of a 55%wool/40% polyester/5% other blended fabric. The garment has a pointed collar and a full front opening secured by a reversible zipper pull closure. An overlapping flap with a four button left-over-right closure is featured on each side of the garment. On the nylon side of the garment there is a zippered pocket on the left chest, two front double entry pockets below the waist which are covered by a flap with a button closure and adjustable button closures on the sleeve cuffs. On the 55% wool/40% polyester/5% other blended fabric side there are two slash handwarmer pockets above the waist, two double entry pockets with buttoned flaps below the waist and adjustable button closures on the sleeve cuffs. There are no tightening elements at the waist, on the bottom hem or on the sleeve cuffs.

The samples are being returned to you.

If style number 5270 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 style number 5270 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 28.8 percent ad valorem.

The applicable subheading for the rucksack of style number 5270 will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, backpacks, with outer surface of textile materials, of man-made fibers. The duty rate will be 19 percent ad valorem.

The applicable subheading for style number 5265 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles of man-made fibers: other padded, sleeveless jackets, other. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for style number 7366 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheading 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem.

For style number 7351, 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 woven nylon side or the woven 55% wool/40% polyester/5% other blend side provides the essential character. Therefore, classification will be as woven nylon based on the above.

The applicable subheading for style number 7351 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: of man-made fibers: other, anoraks, windbreakers and similar articles. The duty rate will be 7.4 percent ad valorem.

The jacket of style number 5270 falls within textile category designation 635. The rucksack of style number 5270 falls within textile category 670. Style number 5265 falls within textile category designation 659. Style number 7366 falls within textile category designation 634. Style number 7351 falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong are presently subject to quota restraint 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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