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NY N026175




May 9, 2008

CLA-2-62:OT:RR:NC:WA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Florence Lai
Ash City
2111 McCowan Road
Scarborough, Ontario Canada M1S3Y6

RE: The tariff classification of a man’s double jacket set from Bangladesh, Vietnam and China

Dear Ms. Lai:

In your letter dated April 11, 2008, on behalf of G.H. Imported Merchandise & Sales, you requested a classification ruling.

The sample submitted, “Men’s Woven 7 in 1 Wind Jacket with Reversible Liner,” style number 88142, is a man’s two-piece set consisting of a hip-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck, at the wrist areas and on the lower portion of the side seams to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket has a shell composed of a woven 100% polyester fabric that has a polyurethane coating and a lining composed of a woven 100% polyester taffeta fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and a secondary zipper for attaching the inner jacket. The jacket has long sleeves with a tab secured by a hook and loop fastener on the cuffs, two front pockets with zipper closures at the waist, a zipper opening at the nape of the neck and a drawcord with plastic cord stoppers through the bottom hem. Inner tabs with a snap closure at the nape of the neck, at the wrist areas and on the lower portion of the lining fabric are used for attachment of the inner jacket.

The inner jacket is reversible. One shell of the jacket is composed of a woven 100% polyester fabric that has a polyurethane coating. The other shell is composed of a knit brushed fleece 100% polyester fabric. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, long detachable sleeves that are held to the garment by zippers, elasticized cuffs and a drawcord tightening through the bottom hem. The woven fabric shell has two front slash pockets at the waist and the extension of the drawcord tightening with cord stoppers inside the front pockets. Textile loops on the rear portion of the collar, on the outer portion of the wrist areas and on the lower portion of the side seams are used for attachment to the outer jacket. The knit fabric shell has a zipper opening at the nape of the neck and two front pockets with zipper closures at the waist.

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

In your letter you suggested HTS 6101.30.2010 as the classification for the inner jacket.

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 this case neither the knit polyester fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven based on the above.

Both garments 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 (HTSUS), 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 the outer garment is not marked with the country of origin. We also note that the inner jacket is 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 requirements on sets of jackets that include a reversible garment is satisfied when the outer jacket has a label sewn in the neck and the inner, reversible garment has a sewn-in label in one of the pockets plus an additional hangtag affixed with a plastic anchor, 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.

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/.

Both jackets fall 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. 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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