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NY F81115

January 11, 2000

CLA-2-62:RR:NC:WA:357 F81115


TARIFF NO.: 6202.93.2020; 6210.50.3000

Mr. R.I. Hasson
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, N.Y. 11434

RE: The tariff classification of a woman's jacket and reversible padded sleeveless jacket set from China

Dear Mr. Hasson:

In your letter dated December 16, 1999, on behalf of FUTAI (USA), Inc., you requested a classification ruling.

The sample submitted, style number 66106, "Updated Parka", is a two-piece jacket and padded sleeveless jacket set consisting of a thigh-length outer jacket and a hip-length padded sleeveless inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. In a phone conversation you indicated that each garment is a woman's.

The outer jacket is composed of a woven polyester fabric that is coated on the outer surface with PVC. The PVC coating completely obscures the underlying fabric. The jacket has a snap off hood with a drawcord tightening, a full front opening secured by a zipper closure, as well as a secondary zipper for attaching the inner garment. An overlapping flap with four snaps and a "VELCRO"-type fastener covers the zipper area. The jacket features an inner drawcord tightening at the waist, two front double entry pockets with flap closures below the waist and sleeves that are secured on the cuffs by elastic and a tab with a "VELCRO"-type fastener. The garment has a tab with a snap closure at the nape of the neck for attaching the inner padded sleeveless jacket.

The inner padded sleeveless jacket is reversible. In a phone conversation you indicated that one side of the garment is constructed of a shell composed of a knit 100% polyester fleece fabric and that the other side is constructed of a woven 100% polyester fabric. The garment features a stand-up collar, is sleeveless with oversized armholes and has a full front opening that is secured by a reversible zipper pull closure that extends to the top of the garment's collar. The garment has two front slash pockets on both the woven side of the garment and on the knit side. The garment has a straight cut bottom hem. On the knit side of the garment there is an elasticized loop at the nape of the neck that is used to attach it to the outer jacket.

The samples are being returned to you.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit polyester fabric side of the padded sleeveless jacket nor the woven polyester fabric side provides the essential character. Therefore, classification will be as woven polyester fabric based on the

The applicable subheading for the outer jacket will be 6210.50.3000, 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 women's or girls' 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 duty rate will be 5.3 percent ad valorem.

The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's padded sleeveless jackets, of man-made fibers. The duty rate will be 15.7 percent ad valorem.

We note that the padded sleeveless jacket is not marked with the country of origin and fiber content. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The padded sleeveless jacket falls 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 outer jacket is neither presently subject to quota restraints nor 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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