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NY C82898

January 23, 1998

CLA-2-62:RR:NC:WA:357 C82898


TARIFF NO.: 6201.93.3511

Ms. Michele R. Markowitz
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, N.Y. 10167-3397

RE: The tariff classification of a man's reversible jacket from Hong Kong and China

Dear Ms. Markowitz:

In your letter dated December 19, 1998, on behalf of your client, G-III Apparel, Ltd., you requested a classification ruling.

The sample you submitted, style number STO1X, is a man's hip-length reversible jacket. One side of the jacket is constructed of a woven 100% cotton corduroy fabric. The other side is constructed of a woven 100% acrylic fabric.

The jacket has a pointed faux leather collar, long sleeves without cuffs and a straight bottom hem. On the cotton fabric side of the garment there is a full front opening secured by four right-over-left button closures and two front pockets with flaps at the waist. On the acrylic fabric side of the garment there is a full front opening secured by four left-over-right button closures and two front slash pockets at the waist.

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 cotton fabric side nor the acrylic fabric side of the jacket provides the essential character. Therefore, classification will be as acrylic based on the above.

In accordance with Chapter 62, Note 8, of the Harmonized Tariff Schedules garments designed for left over right closure at the front are to be regarded as men's or boys' garments, unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. The cut of this garment does not clearly indicate that it is designed for a woman.

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.8 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong and China 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.

We note that this garment is not marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and the hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

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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