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HQ 958191

January 18, 1996
CLA-2 RR:TC:TE 958191 CAB


TARIFF NO.: 6201.92.1500

Robert Persily
Freight Brokers International, Inc.
1200 Brunswick, Avenue
P.O. Box 960219
Inwood, New York 11096-0219

RE: Modification of NYRL 807878, dated April 4, 1995; Heading 6201

Dear Mr. Persily:

This is regarding New York Ruling Letter (NYRL) 807878 issued to you by the Area Director at JFK Airport on April 4, 1995. NYRL 807878 was issued to you on behalf of your client, J. Crew Group, Inc. After reviewing this ruling, Customs Headquarters believes that it was in error. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization), of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NYRL 807878 was published on December 6, 1995, in the Customs Bulletin,Volume 29, Number 49.


The garment at issue, Style 7723, is described as a unisex woven cotton barn jacket with polyurethane coating on the underside of the outer shell. The jacket contains a full frontal opening with buttons closing in the left over right direction, a corduroy collar, and large pockets at the waist.


What is the proper tariff classification for the garment at issue?


Classification of goods under the 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 headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

There is no dispute that the garment at issue is classifiable under a heading that provides for jackets. The issue is whether the garment which is described as unisex is classifiable under Heading 6201, HTSUSA, which provides for, inter alia, men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles or Heading 6202, HTSUSA, which provides for, inter alia, women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles.

Note 8, Chapter 62, HTSUSA, states the following:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments; and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

NYRL 807878 described Style 7723 as a unisex barn jacket with button front closures. NYRL 807878 classified Style 7723 in Heading 6202, HTSUSA, which provides for women's jackets. NYRL 807878 does not mention whether the submitted sample closed left over right or right over left. However, after Customs examined a shipment of Style 7723, we discovered that those garments had a left over right closure. Moreover, Style 7723 is designed and marketed for men's use. Therefore, Style 7723 is properly classified as a men's jacket under Heading 6201, HTSUSA.


Based on the foregoing, if Style 7723 meets the requirements of Chapter 62, U.S. Note 2, HTSUSA, for water resistance, it is properly classifiable in subheading 6201.92.1500, HTSUSA, which provides for men's or boys' cotton water resistant anoraks, windbreakers and similar articles. The applicable rate of duty is 6.6 percent ad valorem and the textile restraint category is 334. If Style 7723 does not meet the requirements for water resistance, it is classifiable in subheading 6201.92.2051, HTSUSA. The applicable rate of duty is 9.9 percent ad valorem and the textile restraint category is 334.

NYRL 807878 is hereby modified.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

The designated textile and apparel category may be subdivided into parts. If so, 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 that you 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 available for inspection at your local Customs office.

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


John Durant, Director
Tariff Classification

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