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NY K87779




July 21, 2004
CLA-2-62:RR:NC:3:353 K87779

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.1000

Ms. Joan Studeny
GHY USA Inc.
572 South 5th Street
Pembina, ND 58271

RE: The tariff classification of reversible jackets from Canada.

Dear Ms. Studeny:

In your letter dated July 1, 2004, on behalf of Richlu Manufacturing, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 310313 (exhibit A) is a man’s reversible winter jacket. One shell is made of 100% woven polyester fabric and the other shell 75% polyester and 25% cotton woven fabric and the filling is 53% down and 47% waterfowl feathers. The jacket features a rib-knit collar, long sleeves with rib-knit cuffs, a full frontal opening with a heavy duty zipper closure, front slash pockets and hemmed bottom. You state that the jacket is made up of approximately 26 percent by weight of down and waterfowl feathers of which 53 percent is down.

Style 29054Q (exhibit B), called a man’s reversible winter vest, is a sleeveless jacket. One shell is made of 75% woven polyester fabric and 25% cotton and the other shell 100% woven cotton fabric and the filling is 53% down and 47% waterfowl feathers. The sleeveless jacket features a standup collar, a full frontal opening with a seven button snap closure, vertical pockets and hemmed bottom. You state that the jacket is made up of 35 percent by weight of down and waterfowl feathers of which 53 percent is down.

Reference is made for style 29054Q, reversible sleeveless jacket. The reversible garment is comprised of materials classifiable in different subheadings woven 75% polyester and 25% cotton fabric on one side (6201.93) and woven cotton fabric on the other side (6201.92). GRI3(c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for man-made woven fabric is the tariff subheading which occurs last.

The applicable subheading for styles 310313 and 29054Q will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: anoraks (including ski-jackets), windbreakers and similar articles (including sleeveless padded jackets): of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem.

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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