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NY G89057




April 30, 2001

CLA-2-62:RR:NC:WA:357 G89057

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3521

Ms. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
TPN-09X
Minneapollis, MN 55403

RE: The tariff classification of a boy’s double jacket set and a boy’s jacket and padded sleeveless jacket set from Macau

Dear Ms. Spurbeck:

In your letter dated April 2, 2001, on behalf of Target Stores, you requested a classification ruling.

Two samples were submitted as follows: Style number 55374 is a boy’s two-piece set. The two-piece set consists of a lower hip-length outer jacket and a lower hip-length reversible inner jacket that 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 composed of a woven 178T 100% nylon taslon fabric which has an acrylic coating for water resistance. The garment is lined with a woven 190T 100% nylon fabric lining.

The outer jacket has a detachable snap-off hood that is secured at the chin by two hook and loop fasteners; a stand-up collar; a full front opening that is secured by a zipper closure with a hanging plastic pull; and a secondary zipper for attaching the inner garment. An overlapping flap with five hook and loop fasteners covers the zipper area. The garment has an overlay strip of fabric on each front panel across the chest area. The overlay strips of fabric have a hook and loop fastener and a textile pull tab which gives the illusion of pockets. The garment has two front pockets at the waist that are secured by zippers with hanging plastic pulls; a pocket on the right sleeve that has a flap with a hook and loop fastener and long sleeves with elastic and a tab with a hook and loop fastener on the cuffs. The two front pockets are covered by an overlay of fabric. A textile tab with a snap closure on the inner portion of the collar and a textile tab with a snap closure on the inner portion of each sleeve cuff are used for attaching the inner garment.

The inner jacket of style number 55374 is reversible. One side of the jacket is constructed of a shell composed of a knit brushed 100% polyester fleece fabric with a 5-1/4 inch wide overlay strip of woven man-made fiber fabric on each front panel, across the chest area. The other side of the jacket is constructed of a shell composed of a woven 210T double cire 100% nylon fabric that has an acrylic coating for water resistance. The jacket has a nonwoven polyester batting fill. The jacket features a stand-up collar, a full front opening that is secured by a reversible zipper pull closure that extends to the top of the collar and long sleeves with elasticized cuffs. On the knit fabric side of the garment there is a zippered pocket with a hanging plastic pull along the upper portion of the left placket, two front slash pockets at the waist, an elastic loop on the rear portion of the collar and an elastic loop on each sleeve cuff. The elastic loops are used to attach the garment to the outer jacket. On the woven fabric side of the garment there are two front slash pockets at the waist.

The coatings on the outer and on the inner jackets of style 55374 are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 55375 is a boy’s two-piece set that consists of a lower hip-length outer jacket and a lower hip-length inner padded sleeveless jacket that are zippered together along the front edges and are snapped together at the nape of the neck and at the lower portion of the armholes 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 composed of a woven 100% nylon tactel oxford fabric that has an acrylic coating for water resistance. The jacket is lined with a woven 190T 100% nylon fabric. The jacket has a detachable snap-off hood that is secured at the chin by a hook and loop fastener, a stand-up collar, a full front opening that is secured by a zipper closure and a secondary zipper for attaching the inner padded sleeveless jacket. An overlapping flap with three hook and loop fasteners covers the zipper area. The garment has a double pencil pocket on the left chest, a pocket on the left sleeve and two front pockets at the waist. Each pocket has a flap that is secured by a hook and loop fastener with a textile pull tab. The garment has long sleeves with elastic and a tab with a hook and loop fastener on the cuffs. A textile tab with a snap closure on the inner portion of the collar and a textile tab with a snap closure on the lower portion of each armhole are used for attaching the inner garment.

The inner padded sleeveless jacket of style number 55375 is reversible. One side of the garment is constructed of a shell composed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a shell composed of a woven 210T double cire 100% nylon fabric which has an acrylic coating for water resistance. The garment has oversized armholes; a stand-up collar and a full front opening that is secured by a reversible zipper pull closure. There are two front slash pockets at the waist on the knit fabric side of the garment. The woven fabric side of the garment has two front slash pockets at the waist and a self-fabric loop on the rear portion of the collar and on the lower portion of each armhole which are used to attach the garment to the outer jacket

The coatings on both the outer jacket and the inner padded sleeveless jacket of style number 55375 are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The samples are 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 the case of the inner jacket of style number 55374 and of the padded sleeveless jacket of style number 55375, neither the knit polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven based on the above.

The outer and inner jackets of style number 55374 and the outer jacket of style number 55375 are eligible for classification as water resistant. If the jackets pass 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 and boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

If each jacket does not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the inner padded sleeveless jacket of style number 55375 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s and boys’ padded, sleeveless jackets: of man-made fibers: other. The duty rate will be 15.5 percent ad valorem.

We note that the inner reversible jacket of style number 55374 and the inner reversible padded sleeveless jacket of style number 55375 are not marked with the country of origin and fiber content. 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 and inner jackets of style number 55374 and the outer jacket of style number 55375 fall within textile category designation 634. Based upon international textile trade agreements product of Macau are presently subject to quota restraints and the requirement of a visa.

The inner padded sleeveless jacket of style number 55375 falls within textile category designation 659. Based upon international textile trade agreements products of Macau are not presently subject to quota restraints but a visa is required.

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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