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NY D83502

October 23, 1998

CLA-2-62:NEW:TCB1:I24 D83502


TARIFF NO.: 6201.92.1500; 6201.92.2051; 6201.93.3511

Ms. Mary Hunter
Woolrich, Inc.
Woolrich, PA 17779

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

Dear Ms. Hunter:

In your letter dated October 5, 1998, you requested a tariff classification ruling.

The sample submitted, style 15413 is a two in one integrated outerwear garment which consists of two separately functioning garments, shell one and shell two, which are designed to be zipped together. Shell two, can be worn as a separate reversible jacket when not functioning as the lining for shell one.

Shell one consists of an outer jacket of 70 percent cotton/30 percent nylon woven fabric coated with DuPont Teflon for water resistance. The garment features a snap off hood lined with fleece; a full frontal opening with a zipper closure, long sleeves with adjustable cuffs, two zippered pockets above the waistline, and two pockets with flaps below. The waistline and the hem of the garment have functional drawcords.

If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles, of cotton, water resistant. The duty rate will be 6.4 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles, of cotton. The rate of duty will be 9.8 percent ad valorem.

Shell two is a reversible garment, one side is 100 percent knit polyester fleece, the other is 100 percent woven nylon taffeta. The polyester fleece side features a collar, long sleeves with snaps for attachment to shell one, and welt pockets. The nylon side is diamond quilted with two ounce insulation, it is not coated for water resistance. There are two patch pockets, a collar and long sleeves with snap attachments. The garment functions as a removable lining for shell one, but can be worn independently. The sample is being returned as requested.

The applicable subheading for the inner garment "shell two" 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 rate of duty will be 28.8 percent ad valorem.

The outer garment, shell one, falls within textile category designation 334. The inner garment, shell two, falls within textile category 634. As products of China and Hong Kong these garments are currently subject to visa requirements and quota restraints based upon international textile trade agreements.

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Kathleen M. Haage
Area Director

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