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NY K82206





January 29, 2004
CLA-2-62:RR:NC:WA:357 K82206

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Patricia Giblin
Prestige Global Co., Inc.
1350 Broadway, Suite 1505
New York, N.Y. 10018

RE: The tariff classification of two men’s reversible jackets from Thailand

Dear Ms. Giblin:

In your letter dated December 31, 2003, you requested a classification ruling.

Two samples were submitted as follows: Style number 4F155 is a man’s hip-length reversible jacket. One shell of the jacket is constructed of a knit 60% cotton/40% polyester fleece fabric. The other shell is constructed of a woven 100% nylon fabric that has a polyurethane coating and is quilted in a diamond pattern to a nonwoven polyester batting fill.

The jacket has an integral hood with a drawcord tightening, a full front opening secured by a reversible zipper pull closure, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The knit fabric shell has two front pockets at the waist. The woven shell has two side seam pockets at the waist.

Style number KH5-018 is a man’s hip-length reversible jacket. One shell of the jacket is constructed of a knit brushed 100% polyester fleece fabric. The other shell is constructed of a woven 100% polyester peached fabric that has a polyurethane coating. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs and a straight cut hemmed bottom. Each shell has two front pockets at the waist. The woven fabric shell has an overlay strip of fabric across the front and rear yokes and two reflective strips of fabric on each sleeve extending from the shoulders to the wrist area.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

In accordance with General Rule of Interpretation (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 the case of styles 4F155 and KH5-018 neither the knit fabric side nor the woven 100% fabric side provides the essential character. Therefore, classification of both garments will be as woven, based on the above.

Both jackets 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 or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If the jackets 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 27.7 percent ad valorem.

We note that each jacket 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

Each jacket falls within textile category designation 634. Based upon international textile trade agreements products of Thailand 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 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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