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NY C86133




April 28, 1998

CLA-2-62:RR:NC:WA:357 C86133

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511; 6203.43.2005

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a man's reversible jacket and a man's reversible bib and brace overall from Sri Lanka and Bangladesh

Dear Mr. Vollmerhausen:

In your letter dated March 27, 1998, you requested a classification ruling.

Two samples were submitted, which you indicate will be marketed and sold as hunting apparel, as follows: Style number 80-20-12 is a man's reversible jacket. One side of the jacket is constructed of a woven camouflage design 60% cotton/40% polyester fabric. The other side is constructed of a blaze orange color woven 100% polyester fabric. The garment has a non-woven batting fill. You indicate in your letter that the camouflage fabric will be produced in the United States, the blaze orange fabric will be produced in Hong Kong and that the cutting, sewing, assembling and packing of the jacket will be performed in Sri Lanka.

The jacket has a detachable hood which can be attached on each side of the jacket by three snaps. The hood features a drawcord tightening and two snap closures at the chin. The jacket has ribbed-knit fabric sleeve cuffs and a full front opening secured by a reversible zipper pull that extends to the top of the garment's collar. On the camouflage cotton/polyester fabric side of the garment there is an overlapping flap with six snaps that covers the zipper area, two hand warmer pockets above the waist and two double entry front pockets secured by a flap with two snap closures located below the waist. On the orange color polyester fabric side there are also two hand warmer pockets above the waist and two double entry pockets secured by a flap with two snaps below the waist.

Style number 80-20-20 is a man's pair of reversible bib and brace overalls. One side of the bib and brace overall is constructed of a woven camouflage design 60% cotton/40% polyester fabric. The other side is constructed of a blaze orange color woven 100% polyester fabric. The garment has a non woven 100% polyester batting fill. You indicate in your letter that the camouflage fabric will be produced in the United States, the blaze orange fabric will be produced in Hong Kong and that the cutting, sewing, assembling and packing of the bib and brace overall will be done in Bangladesh.

The bib and brace overall features a front bib which extends over six inches above the natural waistline. Attached to the bib are two textile strap extensions which are worn over the shoulders and secured by plastic buckles on the front of the garment. The garment has a front zipper opening secured by a reversible zipper pull, a ribbed-knit fabric insert on the top portion of each side seam, two side seam openings at the waist which are secured by a snap closure and can be used for easy access into inner garments and a side seam zipper opening with a reversible zipper pull at the bottom of each trouser leg. On the camouflage cotton/polyester fabric side there are two front pockets with side openings on the front bib, three snap closures along the front zipper and a right rear pocket secured by a flap with a snap closure. On the orange polyester fabric side there is an overlapping flap with three snaps that covers the zipper area, two side seam pockets below the waist and a right rear pocket. Each pocket has a flap with a snap closure.

In a phone conversation you stated that the jacket and the pair of bib and brace overalls do not have any type of coating application.

The samples are being returned to you.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 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 for both the jacket and the pair of bib and brace overalls neither the 60% cotton/40% polyester fabric side of each garment nor the 100% polyester fabric side provides the essential character. Therefore, classification will be as polyester based on the above.

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 (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 28.8 percent ad valorem.

The applicable subheading for the pair of bib and brace overalls will be 6203.43.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's bib and brace overalls: of synthetic fibers: other, insulated for cold weather protection. The duty rate will be 16.2 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 bib and brace overall falls within textile category designation 659. Based upon international textile trade agreements products of Bangladesh are not presently subject to quota restraints but a visa is required.

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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