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HQ 956138

July 19, 1994

CLA-2 CO:R:C:T 956138 SK


TARIFF NO.: 6202.93.5011

Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016

RE: Classification of a girls' reversible jacket; where both sides of a reversible garment are equally suitable for wear as the outer shell, and both sides are classifiable under different subheadings, classification is determined by a GRI 3(c) analysis; HRL 083536

Dear Ms. Friedman:

This is in response to your letter of March 18, 1994, on behalf of your client, Young Gallery, Ltd., requesting a binding classification ruling for a girls' reversible jacket. A sample was submitted for our examination.


The submitted sample is identified as style number 1568. It is a girls' reversible jacket with one shell constructed of a woven cotton canvas fabric and the second shell constructed of a woven plaid blended fabric in chief weight of man-made fibers. Both sides feature a full-front opening secured by five metal snaps, long sleeves without tightening elements, pockets at or below the waist, and a corduroy collar. The cotton side has lower patch pockets with an unsecured flap, while the man-made fiber side has lower slant pockets.


1) Whether the garment in question is classifiable as similar to an anorak or as an overcoat within heading 6202, HTSUSA?

2) Whether it is the woven man-made fiber side or the woven cotton portion of the reversible jacket which imparts the essential character?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the heading and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Style 1568 is a girls' reversible jacket. One side of the garment is manufactured of a woven plaid blended fabric in chief weight of man-made fibers, the other side is constructed of a woven cotton canvas fabric. In your submission to this office, you state that although the man-made fiber side exceeds the cotton side in value and weight, it is the cotton side which controls classification inasmuch as it "contributes more to the garment in relation to its use." You state that the cotton side is of a sturdier construction, has large pockets suitable for holding items such as gloves, gives more of an outer shell appearance than does the plaid side, and possesses some wind resistant and moisture resistant qualities. On the basis of a GRI 3(b) analysis, you argue that style 1568 is properly classifiable under subheading 6202.92.20, HTSUSA, as it is the cotton side that imparts the essential character to this garment.

Heading 6202, HTSUSA, is the provision for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204. As style 1568 is a girls' upper body outerwear garment designed to provide protection against the elements, classification is proper within this heading. Our next inquiry is whether the subject garment is classifiable as an overcoat or as an article similar to a anorak within heading 6202, HTSUSA.

It is the opinion of this office, and that of the Customs National Import Specialist, that the garment at issue possesses features common to both anorak-type items and carcoats. This type of garment is commonly referred to as a "barn coat" or a "barn jacket." The coat features present include plain cuffs, absence of tightening elements at the waist or the bottom hem and welted pockets on the man-made fiber side. Features which are indicative of anorak-style garments include the expanding patch pockets on the cotton side and the casual, fairly close-fitting style of this garment. The snap closures are neutral characteristics and may be found on both anoraks and carcoats. In Headquarters Ruling Letter (HRL) 083536, dated October 23, 1989, this office held that anoraks are generally distinguished from carcoats in that "anoraks... are worn by those engaging in outdoor winter sports, or by those who prefer casual styled outerwear" and that car coats are "normally cut long and full to fit over a sports jacket, suit, dress, etc... ." We believe that based on the subject garment's very casual styling, it is properly classifiable as an article similar to an anorak within heading 6202, HTSUSA.

Subheading 6202.92, HTSUSA, provides for anoraks and similar articles of cotton. Subheading 6202.93, HTSUSA, provides for anoraks and similar articles of man-made fibers. Both subheadings potentially provide for this article inasmuch as one side of the reversible garment is made of woven cotton and the other side is made of man-made fibers. GRI 3(a) provides that where two or more headings each refer to part only of an article, classification is determined using a GRI 3(b) analysis. GRI 3(b) states that the material or component which imparts the essential character to an article will determine classification.

In the instant case, both sides of the reversible garment are equally suitable for wear as the outer shell of the garment. The decision as to which side will be worn as the outer side on any given occasion will be based on the personal preference of the wearer. As both sides of this garment are functional and useable as outerwear shells for this garment, neither the man-made fiber fabric nor the cotton fabric is deemed as imparting the essential character to this garment. Your claim that the cotton side is wind resistant ignores the fact that it will continue to be wind resistant if worn on the inside. Moreover, your claim that the red plaid man-made fiber side is less versatile than the cotton side because of its color ignores the fact that it is this very color or design that may appeal to individual wearers and provide the impetus to wear this side as the outside shell.

GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. As between the competing subheadings herein at issue, 6202.92 and 6202.93, HTSUSA, it is the latter which controls classification.


Style 1568 is classifiable under subheading 6202.93.5011, HTSUSA, which provides for, inter alia, garments similar to anoraks of man-made fibers, dutiable at a rate of 29.5 percent ad valorem. The textile quota category is 635.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at a local Customs office.

Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact a local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

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