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NY E86190




September 20, 1999

CLA-2-62:RR:NC:WA:357 E86190

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051; 6217.10.9530

Mr. Paul M. Lichstein
Beijing Trade Exchange, Inc.
701 E. Street S.E.
Washington, D.C. 20003

RE: The tariff classification of a man’s jacket and liner from China

Dear Mr. Lichstein:

In your letters dated May 16 and August 19, 1999, you requested a classification ruling.

Two samples were submitted. The first is a jacket with an attached liner; the second is a separate liner. The samples are being returned as you requested.

Style M65 is a man’s thigh-length jacket. The identical jacket will also be imported under style numbers 7270, 7288, 6994, 6998, 6398, 6992, 6993, 6293, 6394 and 6395 in different sizes, colors and prints. In a phone conversation you indicated that the jacket’s shell and lining fabric are constructed of a woven 65% cotton/35% polyester fabric. The jacket has a full front opening secured by a zipper closure. An overlapping flap with six snaps and a tab with a “VELCRO”-type fastener at the neck covers the zipper area. There are two chest pockets secured by flaps with a snap closure, shoulder epaulets, an inner drawcord tightening at the waist, two front pockets secured by flaps with snap closures, a tab with a “VELCRO”-type fastener on each sleeve cuff, a drawcord tightening at the bottom hem and a hood with a drawcord tightening. The hood can be rolled up and secured within the jacket’s collar by a zipper closure.

The jacket also has a detachable button-out liner constructed of a woven 100% nylon fabric quilted in a diamond pattern to a nonwoven batting fill. Style number 7296, “G.I. Field Jacket Liner,” is a liner designed to increase the warmth of an M-65 field jacket. The liner will also be imported under style numbers 7296, 7298, 7308, 7294, 7299, 7309 and 7292 in different sizes and colors. The liner has a full front opening but lacks a functional closure. It has buttonholes on the placket, at the nape of the neck and on a tab hanging at the bottom of each sleeve. The buttonholes are used to attach the liner to the inner portion of the jacket. The liner is completely edged with a binding fabric and has an opening under each armhole.

You indicated that the jacket and liner are sold separately. This was confirmed by advertising material you submitted. However, because some customers will order both a jacket and a liner, you wish to ship a certain number of jackets with liners attached in order to reduce handling and storage expenses. You proposed three shipping methods in your letter:

Shipment #1:

- 1200 liners (not attached to jackets)
- 2400 jackets with liners attached
- 3600 jackets without liners

Shipment #2:

- 1200 liners
- 1200 jackets with liners attached
- 2400 jackets without liners

Shipment #3:

- 1200 liners
- 2400 jackets with liners attached

Examination of the liner indicates that it is not a type that is suitable for wear by itself. It is constructed in a manner that dedicates it for use with the jacket. Even though it may be offered for sale separately, in practice it would be unusual for a customer to order a liner without also ordering a jacket. As such, we regard the jacket and liner as a composite good, with the essential character imparted by the jacket.

The applicable subheading for the jacket imported with or without the liner attached will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles (including ski-jackets), of cotton. The duty rate will be 9.7 percent ad valorem. Jackets and an equal number of corresponding liners imported together but not attached will be considered a composite good, also classifiable in 6201.92.2051.

The applicable subheading for excess liners, described above in “Shipment #3,” will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, of man-made fibers.

The jacket, with or without an attached liner, falls within textile category designation 334. Excess liners fall within textile category designation 659. Based upon international textile trade agreements products of China are presently subject to quota restraints 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.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 W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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