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NY C81745




December 12, 1997

CLA-2-62:RR:NC:WA:357 C81745

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521

Mr. Peter Greenberg
Liquid Gear
450 S. Galena St.
Aspen, CO 81611

RE: The tariff classification of combination jackets and backpacks from Mexico

Dear Mr. Greenberg:

In your letter dated November 12, 1997, you requested a classification ruling. Samples and descriptive literature were submitted. The samples are being returned as you requested.

The first item consists of two components: a men's jacket and a backpack which are joined through a combination of zippers. The items may be worn together or separately.

The jacket, which is approximately thirty inches in length, has a nylon shell described as water resistant; a fleece lining; a full front opening secured by a zipper which extends to the top of the collar; inner drawstrings at the waist and the bottom hem; slant, zippered pockets at the waist; and elasticized cuffs. The jacket also features a zippered U-shaped flap on the back panel. This flap is approximately eighteen inches in length and seven inches in width. When the jacket is worn alone this flap is closed. When both items are worn together the flap is opened to allow the shoulder straps of the backpack to be worn under the jacket. A zipper half on the backpack corresponds to one half of the zipper on the flap enabling the items to be joined.

The backpack has two zippered and one open compartment on the outside. It also has an elasticized storage cord which crosses the upper portion.

Although the two items may be used separately, the presence of the large zippered flap on the jacket's back panel renders it a special type item that in our opinion would not normally be offered for sale separately. Therefore, the items are classified as a composite good. Under the terms of the Harmonized Tariff Schedules, composite goods are to be classified according to the component which provides the essential character or, failing that, under the heading which occurs last in the HTS among those under consideration. Examination of this product indicates that the backpack does not provide the essential character to the whole. Therefore, classification will be under the heading for the jacket.

The second item consists of a permanently joined jacket made from a woven ripstop nylon fabric with no lining or drawstrings, and a pack of 430 denier nylon pack cloth. The jacket part has a full front opening secured by a zipper closure which extends to the top of the collar and an elasticized waist and cuffs. When not in use the jacket part may be concealed within the pack by means of a zipper. When the jacket part is in use the shoulder straps of the pack are worn on the inside of the jacket.

The permanent attachment of the jacket and backpack components renders this combination a composite good, whose classification is governed by the rules discussed above.

If these combination articles pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for them will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem in 1997 and 1998.

If these combination articles do not pass the water resistance test, then the applicable HTS subheading for them will be 6201.93.3511 and 6201.93.3521, which provide for respectively other men's and other boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem in 1997 and 28.8 percent in 1998.

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.

Sincerely,

Robert B. Swierupski
Director,

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