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NY L85797




November 16, 2005

CLA-2-61:RR:NC:N3:358 L85797

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050; 6101.30.2020; 6102.30.2020

Ms. Kay Morrell
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification children’s jackets from China.

Dear Ms. Morrell:

In your letter dated June 20, 2005, you requested a tariff classification ruling on three children’s jackets. Our response was delayed pending the results of the Customs lab report. We apologize for any inconvenience this may have caused you. The samples will be returned to you as requested.

The submitted sample, style F54CC100G is a girl’s hooded reversible jacket. One shell side is made of cellular polyurethane plastic (PU) material with a knit polyester fabric that merely reinforces the PU. The other shell side is made of polyester fleece knit fabric. The style has long sleeves with Velcro ™ closures at the cuffs; slash pockets on both shell sides and a full front zipper closure. The item is sized for girls’ 7-16.

The submitted sample, style F54CC102G is a girl’s hooded cheerleader style jacket. The outer shell is made of cellular polyurethane plastic (PU) material with a knit polyester fabric that merely reinforces the PU. The style has long sleeves with rib knit at the cuffs; a rib knit waistband, slash pockets with zipper closures and a full opening secured by metal snap closures. The item is sized for girls’ 7-16.

The submitted sample, style F54CL400B is a boy’s hooded reversible jacket. One shell side is made of cellular polyurethane plastic (PU) material with a knit polyester fabric that merely reinforces the PU. The other shell side is made of polyester fleece knit fabric. The style has long sleeves with elastic fabric at the cuffs; slash pockets on both shell sides and a full front zipper closure. The item is sized for boys 8-20.

It is your contention that Styles F54CC100G and F54CL400B are classifiable as cellular plastic jackets under heading 3926.

As noted above, the garments are made up of two different types of fabric. In the case of Styles F54CC100G the competing subheadings are 3926.20 and 6102.30, HTS, and for F54CL400B the competing subheadings are 3926.20 and 6101.30, HTS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, style F54CC100G is considered to be of polyester knitted fleece, under the subheading that occurs last while style F54CL400B is also considered to be of polyester knitted fleece, the subheading that occurs last.

The applicable subheading for Style F54CC100G will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girl’s windbreakers and similar articles, knitted or crocheted, other than those of heading 6104, of man-made fibers, other, other, girls’. The duty rate will be 28.2% ad valorem.

The applicable subheading for Style F54CL400B will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, boys’. The duty rate will be 28.2% ad valorem.

The applicable subheading for Style F54CC102G will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914, other, other, other. The duty rate will be 5% ad valorem.

The boy’s jacket, Style F54CL400B, falls within textile category designation 634. The girl’s jacket, Style F54CC100G, falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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