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April 5, 1999

CLA-2-62:RR:NC:WA:357 D89983

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.99.1000

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad St.
New York, NY 10004

RE: The tariff classification of a women’s reversible jacket from China, Singapore, UAE, Malaysia, Cambodia, Sri Lanka and/or Qatar

Dear Ms. Cumins:

In your letter dated March 25, 1999, on behalf of Foreign Resources Corp., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 98606 (38603 in plus sizes), is a reversible outerwear jacket approximately thirty inches in length. One side is made from a knitted 60% polyester/40% acrylic pile fabric and features a shawl collar, turn-up cuffs, patch pockets and a two-button right-over-left closure. The other side is made from a woven 75% silk/25% rayon fabric and also features a shawl collar and turn-up cuffs. The woven side features a two-button left-over-right closure. Examination of the cutting specifications submitted with your inquiry indicate that this garment is designed for women’s wear.

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 knit polyester/acrylic side nor the woven silk blend side of the jacket provides the essential character. Therefore, classification will be as woven, which is provided for in HTS Chapter 62. The applicable subheading for the jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks, windbreakers and similar articles, containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1.5 percent ad valorem.

This jacket falls within textile category designation 735. Based upon international textile trade agreements products of China, Singapore, UAE, Malaysia, Cambodia, Sri Lanka and/or Qatar are not currently subject to quota or 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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