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HQ 959333

February 24, 1997

CLA-2 RR:TC:TE 959333 CAB


TARIFF NO.: 6202.93.4500

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: Classification of woman's reversible jacket; GRI 3(c)

Dear Ms. Cumins:

This is in response to your inquiry of May 10, 1996, requesting a tariff classification in accordance with the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a woman's reversible jacket on behalf of your client Foreign Resources Corporation. A sample was submitted for examination and will be returned to you under separate cover.


The merchandise in question, referred to as Style 92234/32213, is a woman's jacket with woven water resistant synthetic microfiber fabric on one side, and an acrylic pile fabric on a knit polyester base on the other side. Style 92234/32213 is stated to be water resistant due to the application of 600 millimeters of polyurethane to the side of the jacket that is constructed of the synthetic microfiber material. The reversible garment also contains a full frontal opening secured by a reversible zipper pull, a drawstring at the waist, an integral hood, patch pockets on the woven side, and slant pockets on the knit side. The woven side is constructed entirely of a microfiber fabric while the knit side has a small amount of woven fabric on either side of the zipper. The importer will also be importing Style 92235/32214 which is identical to aforementioned style with the exception that the woven fabric contained in Style 92234/32214 is composed of 100 percent polyester moss microfiber coated with 600 millimeters of polyurethane. You indicate in your submission that the subject merchandise is produced in Korea, Hong Kong, China, and Indonesia.


Whether the woven fabric or the knit fabric of the reversible jacket at issue determines the classification of the garment?


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.

In this case, the subject garment is reversible and therefore, contains two outer shells. Thus, Customs is faced with the determination of classifying the subject garment based on the knit side of the garment under Heading 6102, HTSUSA, which is the provision for knitted garments similar to anoraks and other specially named outer garments, or the woven side of the garment under Heading 6202, HTSUSA, which is the provision for woven garments similar to anoraks and windbreakers.

GRI 3(a) requires that where two or more headings describe the merchandise, the more specific will prevail; or if two or more headings each refer to part only of the materials in the goods, then classification will be by GRI 3(b). GRI 3(b) states that the material or component which imparts the essential character to the goods will determine the classification. GRI 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.

You contend that the microfiber material imparts the essential character of the subject garments. You further state that the subject jackets are bought and sold as microfiber jackets with pile lining. In fact, you contend, that the importer's customers insist that the styles be imported with the microfiber side visible because they will be displayed in stores and marketed as microfiber jackets. In the alternative, you believe that if the microfiber material is not determined to impart the essential character of the jackets, the garments are still classifiable under Heading 6202, HTSUSA, pursuant to GRI

In this instance, Customs is of the opinion that neither of the outer shell fabrics outweigh the other so that one may be considered to impart the essential character of the subject garments. Despite the fact that the pile fabric is valued at almost a two to one ratio in comparison to the woven fabric, and the pile fabric weighs significantly more than the woven fabric, depending on the personal preference of the user, either side is functional and appropriate for wear.

See, HQ 951081, dated January 15, 1993, where Customs determined the classification of a reversible jacket pursuant to GRI 3(c) despite the fact that one side of the jacket was heavier and costlier than the other side. See also, HQ 955218, dated March 4, 1994, issued to your firm.


Provided the garments meet the water resistant test of Additional U.S. Note 2 to Chapter 62, HTSUSA, Styles 92234/32213 and 92235/32214 in subheading 6202.93.4500, which is the provision for water resistant garments similar to anoraks of man-made fibers. The applicable rate of duty is 7.4 percent ad valorem and the textile restraint category is 635. If the garments do not meet the water resistant test, they are classifiable in subheading 6202.93.5011, HTSUSA, which provides for garments similar to anoraks of man-made fibers. The applicable rate of duty is 29 percent ad valorem and the textile restraint category is 635.

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 Appeals

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