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NY K85454




May 19, 2004
CLA-2-62:RR:NC:WA:357 K85454

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521; 6210.40.5020

Ms. Mary Reynics
Tommy Hilfiger USA, Inc.
35 Henry Street
Secaucus, N.J. 07094

RE: The tariff classification of three boy’s jackets from Taiwan and India

Dear Ms. Reynics:

In your letter dated April 22, 2004, on behalf of Tommy Hilfiger USA, Inc., dba DSK Industries, Inc., you requested a classification ruling.

Three samples were submitted as follows: Style number 550517002 “Ballistic Puff Jacket”, is a boy’s hip-length jacket constructed of a shell composed of a woven 100% nylon jacket which has a polyurethane coating and is quilted to a nonwoven batting fill. The jacket is lined with a woven 100% nylon fabric.

The jacket has a full front opening secured by a zipper closure, long hemmed sleeves with inner storm cuffs composed of a ribbed-knit fabric and a double stand-up collar. The outer collar is composed of the same fabric as the jacket and is secured by a tab with a hook and loop fastener. The inner collar is composed of a ribbed-knit fabric. The jacket has a label on the left chest that features the “Hilfiger” tradename, two slanted front pockets at the waist, an inner pocket and two pockets on the lower portion of the rear panel that have side zipper closures. The garment’s bottom hem is cut straight and is slightly shorter in the front, and is cut round in the rear.

Style number 550517024 “Catalano Rev. Jacket”, is a boy’s hip-length reversible jacket. One shell of the jacket is composed of a woven 100% nylon fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. The other shell is composed of a knit brushed 75% polyester/25% rayon fleece fabric. The jacket has a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs, a stand-up collar and a bottom hem that is cut straight and is slightly shorter in the front, and is cut round in the rear. The woven nylon fabric shell has a pocket and a label with the “Hilfiger” tradename on the left chest, two front in-seam pockets at the waist and two strips of contrasting color fabric on the upper portion of each sleeve. The knit polyester/rayon fabric shell has a woven nylon fabric overlay on the front yokes, the “Hilfiger” tradename embroidered onto the left yoke, and two front slant pockets below the waist.

The coatings on styles 550517002 and 550517024 are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 570517004 “Probot Reversible Jacket”, is a boy’s hip-length reversible jacket. One shell of the jacket is constructed of a woven 100% nylon fabric which has a visible coating on the inner surface. The other shell is constructed of a 3 x 3 ribbed-knit 100% acrylic fabric. The garment has a nonwoven batting fill. The jacket has an integral hood, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs and a drawcord tightening at the bottom hem. The woven fabric shell has a pocket with a flap secured by a snap closure on the right chest, a label featuring “H-85” on the left chest and two front pockets on the lower portion of the front panels. The knit fabric shell has the “Hilfiger” logo on the left chest and two front pockets on the lower portion of the front panels.

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 style 550517024 neither the knit 75% polyester/25% rayon fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven nylon based on the above. In the case of style 570517004 neither the knit acrylic fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven nylon based upon the above.

Style numbers 550517002 and 550517024 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 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for 570517004 will be 6210.40.5020, 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 men’s or boys’ garments: of man-made fibers: other anoraks (including ski-jackets), windbreakers, and similar articles. The duty rate will be 7.1 percent ad valorem.

We note that styles 550517024 and 570517004 are marked with the country of origin by means of a fabric label sewn inside one of the pockets. Customs 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 Taiwan and India 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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