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NY A88422

October 24, 1996

CLA-2-62:RR:NC:WA:357 A88422


TARIFF NO.: 6201.93.3521

Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of a boy's jacket from Sri Lanka

Dear Ms. Covey:

In your letter dated October 5, 1996, on behalf of Gap Old Navy, you requested a classification ruling.

The sample submitted, Gap Old Navy Boy's, style number 231107, is a reversible jacket. One side of the jacket is constructed of a woven 100% nylon fabric. The other side of the jacket is constructed of a doubleface knit 100% polyester pile fabric. The garment has a non-woven 100% polyester fiber fill.

The jacket has on the woven side of the garment and on the knit side a pointed collar, long sleeves with a snap closure on the sleeve cuffs, a left over right full front opening secured by five snaps and a straight bottom hem with side vents. The jacket when worn on the knit side has two open chest pockets. The jacket when worn on the woven side has two chest pockets secured by a flap with a snap closure and a 1-1/2 inch wide overlay strip of fabric which extends from the shoulders along the length of the sleeves to the top of the sleeve cuffs.

The sample is being returned to you as you have requested.

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 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' 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 Sri Lanka are presently subject to quota restraints and 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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