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March 12, 1999

CLA-2-62:RR:NC:3:353 D88633


TARIFF NO.: 6210.40.3030

Mr. Asher Rubinstein
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a reversible jacket from China.

Dear Mr. Rubinstein:

In your letter dated February 25, 1999, on behalf of The Haddad Organization, Ltd., you requested a tariff classification ruling. The sample submitted to Customs for examination will be returned to you.

The submitted sample is a Style No. JKT7540 boys’ reversible jacket. One shell of the jacket is made of 55% wool/45% acrylic fabric with plastic coated fabric sleeves, the other shell is made of a woven 65% polyester/35% cotton fabric coated or covered with polyurethane plastic that completely obscures the underlying fabric with matching sleeves. The coated fabric shell is quilted, but the quilting occurred subsequently to the assembly of the jacket. There is a nonwoven 100% polyester material filling between the shells. The jacket is to the waist, features elasticized collar, cuffs and waist, a reversible full seven snap left over right closure, and two side slash pockets for each shell.

The jacket is classifiable under headings 6201 and 6210. Chapter 62, Note 5, HTSUS, states that “Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.”

The applicable subheading for the Style No. JKT7540 boys’ reversible jacket will be 6210.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man?made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 5.7% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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