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NY C89742

July 23, 1998

CLA-2-61:RR:NC:TA:3:358 C89742


TARIFF NO.: 6102.30.0500

Ms. Lesa R. Hubbard

JC Penney Purchasing Corporation

6501 Legacy Drive

Plano, Texas 75024-3698

RE: The tariff classification of a girl's reversible jacket.

Dear Ms. Hubbard:

In your letter dated June 29, 1998, you requested a tariff classification ruling.

The submitted sample, Style #JP 372-0364 D, country of origin unknown, is a girl's reversible leather/faux-fur jacket. One side of the jacket is made of 100% pig leather. The reverse side is made of 100% acrylic on the face, or front side, 100% polyester knit on the back side, and 100% acrylic or fake fur on the hood and sleeve cuff. The garment has a permanent hood, long sleeves with cuffs, a full front opening with button snaps laying right over left, and a heavy-duty zipper. The jacket also has an elastic gathering at the waist, two slash pockets on the textile side, and two pocket flaps with button snaps on the leather side.

The reversible garment is comprised of leather and textile fabric, materials classifiable in different headings. GRI 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for acrylic knit, faux fur fabric is the tariff heading which occurs last.

You state in your letter that the garment will be imported in girls' sizes 7-8, 10-12, and 14-16.

We are returning your sample as you requested.

The applicable subheading for the jacket will be 6102.30.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104, of man-made fibers, containing 25 percent or more by weight of leather. The duty rate will be 5.7% ad valorem.

The jacket, falls within textile category designation 635. Based upon textile trade agreements, products of certain countries are presently subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Bruce Kirschner at 212-466-5865.


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