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February 11, 1999

CLA-2-62:RR:NC:WA:357 D87333

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6201.92.1500; 6201.92.2051

Mr. Brandon Terrell
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a man’s double jacket set from Taiwan

Dear Mr. Terrell:

In your letter dated January 26, 1999, on behalf of Design Resources, Inc., you requested a classification ruling.

The sample submitted, style number 1250, is a man’s double jacket set. The jacket set consists of a thigh-length outer jacket and a hip-length inner jacket 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 woven outershell composed of a camouflage design 100% cotton canvas fabric which has a clear polyurethane coating which is not a visible coating as that term is defined in the HTS. The jacket is lined with a woven 100% nylon fabric. The jacket has a removable zip-off hood which features a drawcord tightening and a tab with two snaps at the chin. The garment has a full front opening secured by a double pull zipper closure as well as a secondary zipper for attaching the inner jacket. An overlapping flap with seven snaps covers the zipper area. The garment has two slanted handwarmer pockets with zipper closures above the waist, two double entry bellows pockets secured by flaps with two snap closures below the waist and a zippered inner pocket. The sleeve cuffs are partially elasticized and have a “VELCRO”-type fastener tab. On the inner portion of the sleeve cuffs there is a self-fabric tab with a snap closure which is used for attaching the inner garment. The garment has two metal grommets under each armhole which are used for ventilation.

The inner jacket is constructed of a 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The garment is lined on the front and back yokes with a woven 100% nylon fabric. The jacket has a full front opening secured by a reversible zipper closure, long sleeves with ribbed-knit fabric at the sleeve cuffs, an elastic loop on the outer portion of each sleeve cuff which is used to attach the garment to the outer jacket, two front pockets with side zipper closures at the waist and an elasticized bottom hem. The fabric on the under portion of the garment’s collar and the trim on the front pockets is composed of the same camouflage 100% cotton canvas fabric as the outer jacket’s shell fabric.

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

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 6201.92.1500, which provides for other men's or boys’ anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.4 percent ad valorem.

If the outer jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for the inner jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers. The duty rate will be 29.1 percent ad valorem.

The outer jacket falls within textile category designation 334. The inner jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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