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NY F86906





June 5, 2000

CLA-2-62:RR:NC:WA:357 F86906

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Ms. Theresa Stavola
Circle International
55 Johnson Road
Lawrence, NY 11559

RE: The tariff classification of a woman's reversible jacket from Bulgaria

Dear Ms. Stavola:

In your letter received in this office May 11, 2000, on behalf of Henry Cotton's, Inc., you requested a classification ruling.

The sample submitted, style number 216069, is a woman's upper thigh-length reversible jacket. One side of the jacket is constructed of a shell composed of a woven 70% cotton/30% nylon fabric. The other side is constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating on the inner surface. The 100% nylon fabric side of the garment is quilted in a diamond pattern to a nonwoven batting fill.

The polyurethane 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, a full front opening that is secured by a reversible zipper pull closure, long hemmed sleeves and a straight cut bottom hem. The cotton/nylon fabric side of the garment has an overlapping flap with five "VELCRO"-type fasteners that covers the front zipper, two front pockets at the waist and a locker loop on the back panel that features the "Henry Cottons" logo. The nylon fabric side of the garment has two front pockets at the waist and a locker loop on the back panel that features the "Henry Cottons" logo.

The sample is being returned to you.

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 70% cotton/30% nylon fabric nor the woven 100% nylon fabric provides the essential character. Therefore, classification will be as woven 100% nylon fabric based on the above.

This garment is eligible for classification as water resistant. If the jacket 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 7.3 percent ad valorem.

If the jacket 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 28.4 percent ad valorem.

We note that this jacket is marked with the country of origin 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 jacket falls within textile category designation 635. Based upon international textile trade agreements products of Bulgaria 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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