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NY D84022




November 18, 1998

CLA-2-62:RR:NC:WA:357 D84022

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.4500; 6201.93.3511; 6202.12.2050; 6202.92.2061

Ms. Carolyn B. Malina
Lands' End, Inc.
1 Lands' End Lane
Dodgeville, WI 53595

RE: The tariff classification of a woman's jacket, a woman's short coat and a man's jacket with carry bag from China or Hong Kong

Dear Ms. Malina:

In your letter dated October 20, 1998, you requested a classification ruling.

Three samples were submitted as follows: Style number 57592 is a woman's A-line style short coat. The coat is constructed of an outershell composed of a woven 100% cotton fabric. The garment is lined in the body with a woven cotton fabric and in the sleeves with a woven man-made fiber fabric.

The coat is thigh-length and flares slightly at the bottom. The garment has a pointed collar and a full front opening secured by a zipper closure. An overlapping flap with a right-over-left one button closure at the neck covers the zipper area. The coat has two front slash pockets below the waist and a button closure on each sleeve cuff. A self-fabric tab with an adjustable button closure located on each side of the waist can be used to cinch the garment to be more form fitting.

Style number 57615 is a woman's barn-style jacket constructed of a shell composed of a woven 100% cotton denim fabric. The jacket is lined in the body with a plaid cotton fabric and in the sleeves with a woven man-made fiber fabric. The jacket is thigh-length, has a corduroy fabric collar and a full front opening secured by five right-over-left button closures. The jacket has two front pockets at the waist and two front pockets below the waist. At the bottom of each sleeve there is a tab secured by a button closure. The sleeves can be folded over to reveal a corduroy fabric cuff. On the back panel there is an expandable pleat along each armhole.

Style number 59229 is a man's hip-length windbreaker-type jacket. The jacket is constructed of a woven 100% nylon fabric which you state has a polyurethane coating.

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, a stand-up collar and a full front opening secured by a zipper closure. The garment's hood can be rolled up and secured within the collar by a "VELCRO"-type fastener. The jacket has two front handwarmer pockets secured by "VELCRO"-type fasteners, elasticized sleeve cuffs and a drawcord tightening at the bottom hem. On the back panel there is a textile locker loop and a free-hanging yoke which covers a partial mesh lining.

Imported with the jacket is a barrel shaped mesh carry bag approximately 7-1/2 inches long. The bag is constructed of a mesh fabric with a round shape woven nylon fabric insert on one end and a drawcord tightening on the other. Also on the open end is a textile label which features the Lands'End tradename.

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.

The samples are being returned to you as you have requested.

The applicable subheading for style number 57592 will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for style number 57615 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman's anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.3 percent ad valorem.

If style number 59229 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 anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If style number 59229 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.8 percent ad valorem.

Style numbers 57592 and 57615 fall within textile category designation 335. Style number 59229 falls within textile category designation 634. Based upon international textile trade agreements products of China or 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.

Style number 57615 may be subject to an ITC Exclusion Order dealing with denim garments produced by certain acid wash methods. For further information on admissibility you should contact your local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.

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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