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NY J87040




September 4, 2003

CLA-2-61:RR:NC:3:353 J87040

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005, 6110.30.3050

Ms. Pamela Pinter
Big Apple Customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a men’s double garment from China.

Dear Ms. Pinter:

In your letter dated August 1, 2003, on behalf of Comint Apparel Group, Carlstadt, NJ, you requested a classification ruling. The National Import Specialist (NIS) will retain the sample.

The item is called a Men’s polyurethane and polyvinyl chloride jacket with fleece lining, Style AW43S599-A/600-A/601-S. In our telephone conversation of August 26, 2002, you stated that the different style numbers were for exactly identical jackets that were different colors. Examination by the NIS revealed that the “fleece lining” was actually a second inner garment that had been sewn into the outer jacket to resemble a lining. The bottom hem had been removed from the inner garment so that it could be sewn to the bottom of the outer jacket. The sides of the two garments were sewn together and hid a second zipper in the outer jacket. To further support the view that the “lining” is a functional garment, it features detailed sewing, a finished collar, two slash pockets (sewn shut), fully lined sleeves with loops to attach the arms of the inner garment to that of the outer jacket, a locker loop at the nape of the neck.

Style AW43S599-A/600-A/601-S is a double garment. Sewing a garment into a jacket does not make the item a lining, and could be construed as deceptive. The item is still a garment and should be invoiced as such. The description of the two garments follows.

The Style AW43S599-A/600-A/601-S Outer Jacket is constructed of a knit man made fiber fabric that is coated with a compact polyurethane/polyvinyl chloride that completely obscures the underlying fabric. The jacket features a collar, two side zipper pockets below the waist, a left arm pocket, adjustable wrist tabs, full front zipper closure, fiberfill, full inner lining, an inner pocket and locker loop at the nape of the neck, and a “Comint” label in the nape of the neck with a country of origin tab. The jacket also features a second inner zipper for affixing a second inner garment, and inner loops in the sleeves for securing the second garment’s sleeves.

The Style AW43S599-A/600-A/601-S Inner Garment is a men’s cardigan constructed of knit man made fiber fabric. The cardigan is fully finished and functional except that the front closure requires a zipper and the cardigan has an unfinished bottom hem. It features a collar, two side slash pockets below the waist, elasticized wrists, lined sleeves, locker loop at the nape of the neck, and loops to affix the inner garment sleeves to the outer jacket sleeves.

The Style AW43S599-A/600-A/601-S Outer Jacket is classifiable under heading 6102, but is made up of a fabric of heading 5903 and is also classifiable under heading 6113. Chapter 61 Note 8 states that “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.”

The applicable subheading for the Style AW43S599-A/600-A/601-S Outer Jacket will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric...Coats and jackets: Men's or boys'.” The duty rate will be 4.2% ad valorem.

The applicable subheading for the Style AW43S599-A/600-A/601-S Inner Garment (Cardigan) will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Men’s or boys’.” The duty rate will be 32.2% ad valorem.

The Style AW43S599-A/600-A/601-S Outer Jacket is not subject to quota or the requirement of a visa.

The Style AW43S599-A/600-A/601-S Inner Garment (Cardigan) falls within textile category designation 638. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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