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NY E87769




October 20, 1999

CLA-2- 62:RR:NC:WA:357 E87769

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9030; 6202.93.4500; 6202.93.5011

Mr. Anton J. Pedisich
Hensel, Bruckmann & Lorbacher, Inc.
500 Bi-County Boulevard
Farmingdale, N.Y. 11735

RE: The tariff classification of a woman's jacket and a woman's combination jacket/backpack; Composite good; from Italy

Dear Mr. Pedisich:

In your letter dated September 21, 1999, on behalf of Plasimoda SPA, you requested a classification ruling.

Two samples were submitted as follows: Model number 193054, "Black Jacket", is a woman's hip-length jacket with a shell composed of a three-layer fabric. The jacket is constructed of both an outer layer and inner layer composed of a knit 75% nylon/25% polyester fabric with a polyurethane foam bonded in between. The garment is not lined.

The jacket has a stand-up collar and a full front opening secured by a zipper closure that extends to he top of the collar. The garment has two front pockets at the waist, long hemmed sleeves, a straight cut bottom hem with no tightening element and a locker loop on the back yoke. The garment has an opening under each armhole. Below each armhole there is a small self-fabric textile loop sewn onto the seam.

Model number 161502, "Backpack Jacket", is a woman's combination jacket/backpack which is constructed of a woven 50% nylon/50% polyester fabric. The jacket portion of the article is hip-length, has a pointed collar and a full front opening which is secured by a zipper closure that extends to the top of the collar. The garment is unlined, has two front pockets with zipper closures at the waist, long hemmed sleeves and a straight cut hemmed bottom with no tightening element. In a phone conversation you indicated that the article has a polyurethane coating.

The coating is not visible as that term is defined in the tariff therefore, HTS 6210 does not apply

Sewn onto the jacket's back panel is a backpack that measures approximately 13-inches in height, 11-1/2 inches in width and has depth. The backpack is constructed of the same color and fabric as the jacket and is lined with a man-made fiber fabric. The backpack has two zippered compartments on the outer surface, a larger one and a smaller one; two adjustable shoulder straps and an additional half zipper which surrounds the outer edge of the backpack. Sewn onto the bottom portion of the backpack is an additional self-fabric panel that is the same size in height and width as the backpack. The additional panel also has a half zipper surrounding its outer edge. When the jacket portion of the article is not in use the jacket could be folded and stored within the backpack by using the additional panel to form a third compartment by attaching the half zipper surrounding the outer edge of the backpack to the half zipper surrounding the outer edge of the additional panel. The larger and smaller compartments on the outer surface of the backpack can be separately used to hold additional items. When the jacket is worn the additional panel that is used to form the third compartment can be rolled up and concealed within the bottom portion of the backpack by a "VELCRO"-type fastener.

The samples are being returned to you

The applicable subheading for the jacket model number 193054 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other women's or girls'. The duty rate will be 7.4 percent ad valorem.

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 jacket nor the backpack provides the essential character. Therefore, classification will be as a jacket based on the above.

If the jacket/backpack model number 161502 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If the jacket/backpack does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.6 percent ad valorem.

Both the jacket and the jacket/backpack fall within textile category designation 635. Based upon international textile trade agreements products of Italy are not presently subject to quota restraints nor the requirement of a visa.

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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