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July 28, 1999

CLA-2-62:RR:NC:3:353 E84735


TARIFF NO.: 6202.93.1000

Mr. Jeffrey A. Meeks
Meeks & Sheppard
330 Madison Avenue
New York, NY 10017

RE: The tariff classification of a down vest from China.

Dear Mr. Meeks:

In your letter dated July 12, 1999, on behalf of GAP Inc., you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a Style 576473A Girl’s Down-Filled Reversible Vest composed on one side of 100% woven nylon fabric coated with a plastics material and on the other side of 100% knit polyester fleece fabric. The garment is 25% by weight of down and waterfowl plumage of which down comprises 65% of the weight.

The reversible garment is classifiable in headings of Chapters 61 and 62. Both sides are equally important to the garment. Classification will be by GRI 3 (c), which states, “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.” Therefore, classification will be in a heading of Chapter 62.

The woven fabric garment could be classified in heading 6202 or 6210. You state that the woven fabric portion of the jacket is coated with a plastics material on the inside surface. However, this office agrees with your assessment that the inside surface is not visibly coated, and therefore the garment is not made of a fabric of heading 5903.

The applicable subheading for the Style 576473A Girl’s Down-Filled Reversible Vest will be 6202.93.1000, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), wind-breakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight.” The duty rate will be 4.6% ad valorem.

The Style 576473A Girl’s Down-Filled Reversible Vest falls within textile category designation 654. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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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