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NY F88651




July 18, 2000

CLA-2-:RR:NC:WA:357 F88651

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1500; 6201.92.2051; 6201.93.3000; 6201.93.3511

Mr. Reginald Daniel
Triple Five Soul, Inc.
111 North 11th Street
3rd Floor
Brooklyn, N.Y. 11211

RE: The tariff classification of two men's double jacket sets from Macau

Dear Mr. Daniel:

In your letter dated June 15, 2000, you requested a classification ruling.

Samples and swatches of fabrics were submitted as follows: Style FJ342, "6 in 1 Arctic Fur Hood Parka", is a man's double jacket set. The two piece set consists of a thigh-length outer jacket and a thigh-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket is constructed of a shell that is composed of a woven 65% cotton/35% nylon fabric. A test report and swatches you submitted from an independent laboratory indicates that the garment has a polyurethane coating. The jacket is lined in the body with a knit 100% polyester mesh fabric and in the sleeves with a woven 100% nylon taffeta fabric. The coatings on the garment and on the fabric swatches are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a snap-off detachable hood which features a drawcord tightening, an adjustable tab with a plastic buckle at the back of the head, a "VELCRO"-type fastener at the neck and a detachable fur ruff that is held to the hood by "VELCRO"-type fasteners. The jacket has a full front opening that is secured by a double pull zipper closure, as well as a secondary zipper for attaching the inner jacket. An overlapping flap with eight snaps covers the zipper area. The jacket has two chest pockets with snap closures, two handwarmer pockets secured by flaps with "VELCRO"-type fasteners above the waist, an inner pocket, an inner drawcord tightening at the waist and two front triple entry pockets secured by flaps and zippers located below the waist. The "555 Soul" logo is featured on the back yoke and on the left sleeve.

The inner jacket is reversible. One side of the jacket is constructed of a knit brushed 100% polyester fabric. The other side is constructed of a woven rip-stop 100% nylon fabric that is quilted in a square pattern to a nonwoven batting fill. A test report and swatches that you submitted from an independent laboratory indicate that the nylon fabric portion of the garment has an acrylic coated finish. The coatings on the garment and on the fabric swatches are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood with a drawcord tightening and a full front opening that is secured by a reversible zipper pull closure. The jacket has long sleeves with elasticized binding fabric at the wrists, a snap closure at the wrists and at the nape of the neck which are used to attach the garment to the outer jacket and a drawcord tightening through the bottom hem. Each side of the garment has a label which features the "Triple 5 Soul NYC" logo on the left chest and two front pockets with snap closures at the waist.

Style number FJ241, "4 in 1 Storm Jacket", is a man's double jacket set. The two piece set consists of a thigh-length outer jacket and a thigh-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

You also submitted for style number FJ241 two swatches and a test report from an independent laboratory. One swatch in a gold color is indicated to have a milky acrylic coated finish and the other swatch in a khaki color is indicated to have an acrylic coated finish. Each swatch is stated to pass the water resistance test. In a phone conversation and in a fax you submitted you indicated that when imported the outer jacket and the inner jacket of style FJ241 will be constructed of a shell composed of the coated 100% nylon swatch fabrics. The coatings on the swatch fabrics are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The outer jacket is constructed of a shell that is composed of a woven rip-stop 100% nylon taffeta fabric. The jacket is lined with a woven 100% nylon fabric. The jacket has an integral hood with a drawcord tightening and a "VELCRO"-type fastener. The jacket has a full front opening that is secured by a zipper closure as well as a secondary zipper for attaching the inner jacket. An overlapping flap with three snaps covers the zipper area. The garment has a textile webbed tab with a "VELCRO"-type fastener, two zippered pockets, a small pencil pocket, a self-fabric tab with a "VELCRO"-type fastener and a label that features the "Triple 5 Soul NYC" logo on the left chest area. The garment has a pocket with a flap that is secured by "VELCRO"-type fasteners and two zippered pockets on the right chest area. The jacket also features a zippered pocket on the left sleeve, a pocket with a flap on the right sleeve, a zippered opening under each arm, an inner pocket, an inner clear plastic identification card holder, an inner drawcord tightening at the waist, two front pockets with flaps that are secured by "VELCRO"-type fasteners below the waist and a drawcord tightening through the bottom hem. The garment has reflective piping on the rear yoke, on each sleeve and on the hood.

The inner jacket is reversible. One side of the jacket is constructed of a knit brushed 100% polyester fabric. The other side of the jacket is constructed of a woven rip-stop 100% nylon taffeta fabric. The jacket has detachable zip-off hood, a stand-up collar, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized binding fabric at the wrists and a drawcord tightening through the bottom hem. Both the woven fabric side of the garment and the knit fabric side have a zippered pocket and a label with the "Triple 5 Soul NYC" logo on the left chest and two front pockets with zipper closures at the waist. The woven fabric side has snap closures at the wrists and at the nape of the neck that are used to attach the garment to the outer jacket.

The samples are being returned to you.

For the inner reversible jacket of style number FJ342 and the inner reversible jacket of style number FJ241, in accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 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 side of each jacket nor the woven nylon fabric side provides the essential character. Therefore, classification will be as woven nylon based on the above.

The outer jacket of style number FJ342 is eligible for classification as water resistant. If the outer jacket of style number FJ342 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 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.4 percent ad valorem.

If the outer jacket of style number FJ342 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.6 percent ad valorem.

The inner jacket of style number FJ342 and both the inner and outer jacket of style number FJ241 are eligible for classification as water resistant. If the inner jacket of style number FJ342 and both the inner and outer jacket of style number FJ241 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 garments 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 7.3 percent ad valorem.

If the inner jacket of style number FJ342 and the inner and outer jacket of style number FJ241 do not pass the water resistance test, then the applicable HTS subheading for the garments 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 28.4 percent ad valorem.

With your letter you submitted test reports from an independent laboratory certifying that each garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

We note that the inner jacket of style number FJ342 and the inner jacket of style number FJ241 are not marked with the country of origin and fiber content 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 outer jacket of style number FJ342 falls within textile category 334. The inner jacket of style number FJ342 and each jacket of style number FJ241 falls within textile category designation 634. Based upon international textile trade agreements products of Macau 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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