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NY N008133




April 9, 2007

CLA-2-62:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Sharon R. Belton
Russell Corporation
3300 Cumberland Blvd.
Atlanta, GA 30339

RE: The tariff classification of a men’s reversible jacket from Cambodia

Dear Ms. Belton:

In your letter dated March 6, 2007, you requested a classification ruling. You submitted a sample, which is being returned as you requested.

The item in question, Mossy Oak style 4439, “Whistling Wings Jacket,” is described as used for hunting waterfowl. One side of the jacket is composed of a flat knit fabric in a camouflage pattern that comprises the upper portions of the front and back panels and the sleeves. This fabric is described as a warp knit tricot and has a visible plastics lamination on its inner surface. The remainder of the first side, consisting of the lower front and back panels, is made from a circular knit pile fabric. You stated that 75% of the surface is composed of the camouflage fabric and 25% is of the pile. Our examination of the sample, while it did not include a precise measurement, indicates that these figures are substantially accurate.

The second side of the jacket is made from a woven 100% polyester fabric with a polyurethane coating diamond-quilted in a 4x4-inch pattern to a nonwoven 4-ounce polyester filling. The coating is not visible for tariff purposes.

The jacket has a full front opening with a zipper closure that extends to the top of the collar, elasticized sleeve ends, a reversible zipper pull and a binding tape around the bottom hem. The knit side has slant pockets at the waist, two D-rings at the pocket openings and two elasticized loops in the left chest. The woven side has a vertical entry zippered pocket in the right chest and a strip of fabric covering the front zipper closure.

In your letter you suggested classification in subheading 6113.00.9025, HTS, based on your belief that this heading occurs last in the tariff among those meriting consideration, as none of the fabrics comprising the jacket impart the essential character.

Examination of the sample indicates that the degree of finishing on the woven side and the presence of a reversible zipper pull render this jacket suitable for use with either side on the exterior. Consequently, it is a true reversible. Based on previous decisions on reversible jackets we believe that neither the knit nor the woven side provides the essential character. Therefore, the garment is classifiable in Chapter 62, HTSUS, as a woven jacket.

Style 4439 “Whistling Wings” jacket is eligible for classification as water resistant. If meeting the terms for water resistance described in Chapter 62 U.S. Legal Note 2, HTSUS, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If not meeting the terms for water resistance described in Chapter 62 U.S. Legal Note 2, HTSUS, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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