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April 19, 1999

CLA-2-62:RR:NC:WA:357 D89770

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4030

Ms. Cathy Johnson
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

RE: The tariff classification of a man’s reversible short coat from China

Dear Ms. Johnson:

In your letter dated March 30, 1999, you requested a classification ruling.

The sample submitted, style number R960019, is a man’s reversible upper-thigh length pea-style coat. One side of the coat is constructed of a shell composed of a woven 65% wool/ 35% polyester fabric. The other side is constructed of a shell composed of a woven 100% nylon fabric.

The coat has a fold-over notched lapel collar with a double-breasted full front opening fastened by three left-over-right button closures on both sides of the garment. The coat also has long hemmed sleeves and a straight cut bottom hem. There are two front patch pockets with flap closures located below the waist on the wool/polyester fabric side of the garment and two front slash pockets located below the waist on the nylon fabric side.

The sample is being returned to you as you have requested.

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 wool/polyester fabric side nor the woven nylon fabric side provides the essential character. Therefore, classification will be as woven nylon based on the above.

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.6 percent ad valorem.

We note that the coat is not marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The coat falls within textile category designation 634. Based upon international textile trade agreements products of China 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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