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May 10, 1999

CLA-2-62:RR:NC:WA:357 E81024

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020

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

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

Dear Mr. Terrell:

In your letter dated April 16, 1999, on behalf of Design Resources, Inc., you requested a classification ruling.

The sample submitted, style number 4432, is a man’s hip-length reversible jacket. One side of the jacket is constructed of a knit 76% polyester/12% rayon/12% cotton fabric. The other side is constructed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface.

The jacket has an integral hood with a drawcord tightening and a full front opening secured by a reversible zipper pull closure. The garment’s sleeve cuffs and waistband are elasticized. On the knit fabric side of the jacket there are two side seam pockets at the waist and the logo “Nebraska Huskers” is embroidered onto the left chest. The nylon fabric side has two front slash pockets with snap closures located at the waist. The logo “Nebraska Huskers” is embroidered onto the left chest, the word “Nebraska” is embroidered along the left sleeve and the logo “Huskers” is embroidered across the back panel.

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 knit 76% polyester/12% rayon/12% cotton fabric side nor the woven nylon fabric side of the jacket provides the essential character. Therefore, classification will be as woven nylon based on the above.

The applicable subheading for the jacket 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.

Please note that 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 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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