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NY F80420





December 23, 1999

CLA-2-62:RR:NC:WA:357 F80420

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3511; 6210.40.5020

Mr. Spencer Hutchins
AKA International, Inc.
2601 Elliott Avenue, Suite 3167
Seattle, WA 98121

RE: The tariff classification of a man's reversible padded sleeveless jacket and two men's jackets from Sri Lanka

Dear Mr. Hutchins:

In your letter dated November 24, 1999, on behalf of Sanmar Corporation, you requested a classification ruling.

Three samples were submitted as follows: Style number J749, "Reversible Storm Vest", is a man's hip-length reversible padded sleeveless jacket. One side of the garment is constructed of a brushed knit 100% polyester fabric. The other side is constructed of a woven 100% nylon fabric that has a 600mm polyurethane coating.

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

The padded sleeveless jacket features a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the garment's collar, oversized armholes and an elasticized waistband. The woven fabric side of the garment has free hanging front and back yokes that cover a mesh lining and two front zippered pockets at the waist. The yokes are secured at the bottom by "VELCRO"-type fasteners. The knit fabric side of the garment has two front slash pockets at the waist.

Style number J750, "Storm Jacket", is a man's hip-length jacket constructed of a shell composed of a woven 100% nylon fabric that has a polyurethane coating. The jacket is lined in the body with a knit 100% polyester fleece fabric and in the sleeves with a woven fabric.

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

The jacket has a stand-up collar and a full front opening which is secured by a zipper closure that extends to the top of the garment's collar. The garment features free hanging front yokes that cover a mesh lining. The yokes are secured at the bottom by "VELCRO"-type fasteners. The jacket has long sleeves that are secured on the cuffs with elastic and a tab with a "VELCRO"-type fastener. There are two zippered front pockets at the waist.

Style number JP71, "Sideline Jacket", is a man's hip-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined in the body and sleeves with a woven fabric. The jacket features a pointed collar, a full front opening that is secured by six left-over-right snap closures, two front slash pockets at the waist, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem.

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 polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification for style number J749, will be as woven nylon based on the above.

The applicable subheading for style number J749 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers: other: padded sleeveless jackets. The duty rate will be 16 percent ad valorem. The duty rate for the year 2000 will be 15.7 percent ad valorem.

If style number J750 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. The duty rate for the year 2000 will be 7.3 percent ad valorem.

If style number J750 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.6 percent ad valorem. The duty rate for the year 2000 will be 28.4 percent ad valorem.

The applicable subheading for style number JP71 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. The duty rate for the year 2000 will be 7.3 percent ad valorem.

Please note for style number J749 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 304TA (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 Customs does not issue rulings.

Style number J749 falls within textile category designation 659. Based upon international textile trade agreements products of Sri Lanka are not presently subject to quota restraints but a visa is required.

Style numbers J750 and JP71 fall within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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