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NY F89551




August 11, 2000

CLA-2-92:RR:NC:WA:357 F89551

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.2020; 6210.50.5055

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of two women's reversible padded sleeveless jackets from Sri Lanka

Dear Ms. Hubbard:

In your letter dated July 13, 2000, you requested a classification ruling.

Two woman's samples were submitted as follows: Retail number 840-7021A is a woman's reversible padded sleeveless jacket. One side of the garment is constructed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a woven 100% nylon fabric that has a visible silver polyurethane coating on the outer surface.

The polyurethane coating does not completely obscure the underlying nylon fabric.

The padded sleeveless jacket has a stand-up collar, oversized armholes with binding fabric surrounding the edges, a full front opening that is secured by a reversible zipper pull closure and a straight cut hemmed bottom. The knit fabric side of the garment has two front pockets with zipper closures at the waist. The woven nylon coated fabric side has two front pockets with side openings at the waist.

Retail number 840-7021B is a woman's reversible padded sleeveless jacket. One side of the garment is constructed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a woven 100% nylon fabric that has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment has a stand-up collar, oversized armholes with binding fabric surrounding the edges, a full front opening secured by a reversible zipper pull closure and a straight cut hemmed bottom. The knit fabric side of the garment has two front pockets with zipper closures at the waist. The woven fabric side has two front pockets with side openings at the waist.

The samples are 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 knit polyester fabric side of each garment nor the woven nylon fabric side of each garment provides the essential character. Therefore, classification will be as woven based on the above.

The applicable subheading for retail number 840-7021A will be 6210.50.5055, 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 women's or girls' garments: of man-made fibers: other, other. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for retail number 840-7021B will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' padded sleeveless jackets of man-made fibers: other. The duty rate will be 15.7 percent ad valorem.

We note that each garment 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.

Each padded sleeveless jacket falls within textile category designation 659. 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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