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NY F80443

January 11, 2000

CLA-2-62:RR:NC:WA:357 F80443


TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Kristie Rasmussen
Global Transportation Services, Inc.
1930 Sixth Ave. So., 2nd Floor
Seattle, WA 98134

RE: The tariff classification of a man's jacket and a carry bag from Korea

Dear Ms. Rasmussen:

In your letter dated December 13, 1999, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a classification ruling.

The sample submitted, style number 2B4851, is a man's thigh-length jacket that is constructed of a shell composed of a woven transparent 100% nylon fabric which has a polyurethane coating. The jacket is not lined.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has an integral hood with an elastic drawcord and two clear rubber stoppers. The jacket features a full front opening that is secured by a zipper closure and an overlapping flap with a "VELCRO"-type fastener at the neck and two magnet snaps along the front placket that covers the zipper area. The jacket has two zippered front pockets below the waist, an inner pocket, long hemmed sleeves and a straight cut bottom hem. The "Reaction Kenneth Cole" logo is featured on a plastic label above the left front pocket, on a textile label on the inner portion of the back yoke and on a textile locker loop on the center portion of the back yoke. The garment has a magnet on the front panel above the right pocket and a magnet on the right side of the garment's back panel.

Imported with the jacket is a carry bag composed of the same color and fabric construction as the jacket. The bag measures approximately 13 inches in width at the top, gradually decreasing to 11-1/2 inches in width at the bottom and is 9-1/2 inches in length. The bag has a sewn-on textile shoulder strap, two magnets and an opening at the top that is secured by a "VELCRO"-type fastener. The two magnets are used to secure the bag to the two magnets on the body of the jacket. The bag has an additional pocket on the front panel. The pocket features a plastic label with the "Reaction Kenneth Cole" logo. The bag also has a large sewn-on label on the back panel. The label features the "Reaction Kenneth Cole" logo and a descriptive listing of the jacket's features. When the jacket is not worn it can be folded into the bag and carried by the shoulder strap.

The Customs Service has previously ruled that bags of this type imported and sold with a jacket are composite goods, with the essential character imparted by the jacket. Such is the case with this combination. Consequently, the bag is not regarded as a separate item for duty or quota purposes.

The sample is being returned to you.

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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.3 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.4 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Korea 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.


Robert B. Swierupski

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