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NY C82165

December 23, 1997

CLA-2-62:RR:NC:WA:357 C82165


TARIFF NO.: 6202.99.1000

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of a women's reversible jacket from China, Korea, Malaysia, United Arab Emirates, Qatar, Sri Lanka or Myanmar

Dear Ms. Cumins:

In your letter dated November 24, 1997, on behalf of Foreign Resources Corp., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 96605 in junior sizes and 36605 in plus sizes, is approximately thirty inches in length and has a collar and a full front zipper opening with a reversible zipper pull. One side of the jacket is made from a 100 percent acrylic pile fabric. It has a self-fabric tie belt threaded through two loops. The other side is a woven 75 percent silk, 25 percent nylon fabric, and features a tunneled elastic gathering at the waist. Both sides of the garment have slant pockets at the waist. Examination of the garment discloses that neither side is predominant. In addition, you have advised that the silk/nylon fabric used in production of the goods will not have any rubber or plastics application. Otherwise, the merchandise will be made exactly in accordance with the sample.

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 acrylic pile side nor the silk/nylon side of the garment provides the essential character. Therefore, classification will be based on the silk portion.

The applicable subheading for the jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' anoraks, windbreakers and similar articles containing 70 percent or more by weight of silk or silk waste. The duty rate will be 2.9 percent in 1998.

This jacket falls within textile category designation 735. Based upon international textile trade agreements products of China are subject to quota 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.


Robert B. Swierupski

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