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NY I81671





June 14, 2002

CLA-2-62:RR:NC:WA:357 I81671

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050; 6201.93.3000; 6201.93.3521

Ms. Evelyn P. Milling
Kmart Corportation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a boy’s jacket and cardigan set from Sri Lanka

Dear Ms. Milling:

In your letter dated May 10, 2002, you requested a classification ruling.

The sample submitted, style number 8223, “Boy’s 3 in 1 Jacket”, is a boy’s jacket and cardigan set. The two piece set consists of a hip-length outer jacket and a hip-length inner cardigan 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 composed of a dobby weave 100% polyester fabric that has an acrylic coating. The jacket is lined with a woven 100% nylon fabric which has an acrylic coating and is quilted to a nonwoven polyester batting fill.

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

The jacket has a snap-off hood that is secured by a hook and loop fastener at the chin, a stand-up collar, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner jacket. An overlapping flap with two snaps and three hook and loop fasteners covers the zipper area. The jacket has two vertical chest pockets with zipper closures, two front in-seam pockets with zipper closures at the waist, an inner mesh pocket, zip-off long sleeves that are secured by partial elastic and a tab with a hook and loop fastener on the cuffs and a drawcord tightening through the bottom hem. When the sleeves are removed from the jacket it allows the garment to worn as a sleeveless jacket. Inner tabs with snap closures at the nape of the neck and at the wrist area are used for attachment of the inner cardigan.

The inner cardigan is constructed of a 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The cardigan has an overlay of woven fabric with a vertical zipper closure on the left chest that forms a pocket, a stand-up collar, a full front opening secured by a reversible zipper pull closure, two front slash pockets at the waist, long sleeves with elasticized cuffs and a straight cut hemmed bottom. Textile loops at the wrist area and on the rear portion of the collar are used to attach the garment to the outer jacket.

The samples are being returned to you.

The outer jacket of style number 8223 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 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boy’s anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem.

The applicable subheading for the inner cardigan will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: men’s or boys’. The duty rate will be 32.4 percent ad valorem.

The outer jacket falls within textile category designation 634. The inner cardigan falls within textile category designation 638. Based upon international textile trade agreements products of Sri Lanka are subject to quota 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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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