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NY C85686




April 16, 1998

CLA-2-62:RR:NC:WA:357 C85686

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a men's jacket from Egypt

Dear Mr. Travis:

In your letter dated March 20, 1998, on behalf of Sara Lee Knit Products, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style # 197R, described as a pool jacket, is a men's jacket with a woven cotton shell. It has a full front opening secured by a four-button, left-over-right closure. It has patch pockets at the waist, long sleeves without cuffs, a pointed collar and a lining of cotton terry. On the left chest is an embroidered logo of a polo player on horseback. The garment extends to slightly below the hip area. You stated that the cotton shell weighs 3.7 ounces and the terry lining weighs 10.3 ounces.

In your letter you suggested that this item is similar to a bathrobe, in that it will be worn in a pool area for the purpose of drying off, and that this feature makes it similar to a beach cover-up. The garment is also described as offering protection from sunburn or chills and as being used when sailing. You assert that the shell fabric does not provide the essential character but merely is an added layer or covering having no other purpose than appearance, i.e., to coordinate with a swimsuit.

The Customs Service has ruled many times that in most instances outerwear jackets are classifiable based on the composition and construction of the outer shell. See, for example, Treasury Decision 91-78. Having reviewed the sample it is our opinion that the shell is not merely an added layer or covering for the terry lining; rather it is substantially constructed in the manner of other outerwear jacket shells. The shell also provides the kind of protection against the elements normally associated with a jacket, such as one might encounter when sailing. While the terry lining no doubt has an absorbent capability, it is also useful in providing warmth.

The applicable subheading for the style 197R jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles of cotton, not knitted or crocheted. The duty rate will be 9.8 percent ad valorem.

This jacket falls within textile category designation 334. Based upon international textile trade agreements products of Egypt are subject to 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.

Sincerely,

Robert B. Swierupski
Director,

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