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NY A85224

July 2, 1996

CLA-2-62:RR:NC:WA:357 A85224


TARIFF NO.: 6201.93.3511

Mr. Jerry Barile
All National Forwarding Import Co., Inc.
One Cross Island Plaza
Jamaica, N.Y. 11422

RE: The tariff classification of a man's reversible jacket from Morocco

Dear Mr. Barile:

In your letter dated April 19, 1996, on behalf of River Gold Group, Inc., you requested a classification ruling.

The sample submitted, style Parka 1, is a man's reversible jacket. One side of the jacket is constructed of a woven 78% polyester/22% cotton fabric. The other side is constructed of a knit 100% polyester fabric.

The jacket has a full front opening secured by a zipper. The zipper features two pull tabs opposite each other because of the reversible nature of the garment. The pull tabs allow the zipper to be closed from either the woven side of the jacket or the knit side. The garment's sleeve cuffs are elasticized and there is a drawcord tightening through the bottom hem. The jacket when worn on the woven side features two zippered front pockets and a hood with a drawcord. The hood can be rolled-up and concealed within the garment's collar by a "VELCRO"-type fastener. The garment's back panel features a heat transfer applique which is decorative in nature and has the words "bob sleg" below it. The jacket when worn on the knit side has two front pockets and a decorative embroidered applique on the left chest with the words "bob sleg" through it.

The sample is being returned to you.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 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 woven nor the knit side of the jacket provides the essential character. Therefore, classification will be as woven based on the above.

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.1 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Morocco are not presently subject to quota restraints nor the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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 212-466-5851.


Roger J. Silvestri

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