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NY F83326

March 15, 2000

CLA-2-62:RR:NC:WA:357 F83326


TARIFF NO.: 6101.30.2010; 6210.40.5020

Ms. Betsy Carlo
G & F Enterprises
58 West 40th Street
12th floor
New York, N.Y. 10018

RE: The tariff classification of a man's double jacket set from Korea

Dear Ms. Carlo:

In your letter dated February 17, 2000, on behalf of Kenneth Cole, you requested a classification ruling.

The sample submitted, style number 3B 4701, is a man's double jacket set. The two piece set consists of an upper thigh-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and buttoned together at the nape of the neck, under the armholes and at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will classified as a separate garment.

The outer jacket is constructed of a shell that is composed of one layer of polyurethane plastic on the outer surface and one layer of a woven 30% wool, 50% acrylic, 20% polyester twill fabric on the inner surface, which you indicate are bonded together by "Thermical".

The polyurethane coating does not completely obscure the underlying woven fabric.

The outer jacket features a full front opening secured by a zipper closure, as well as a secondary zipper for attaching the inner jacket. The jacket also has a detachable zip-off hood, a vertical zippered pocket along the left front placket, two front pockets covered by flaps with a snap closure at the waist and a tab with adjustable snap closures on each sleeve cuff. The garment's hood can be rolled up and secured under the collar by two "VELCRO"-type fasteners. The jacket's rear panel is free hanging with an opening on each side that covers a mesh lining. The garment has a reflective strip on the rear yoke that features the "Reaction Kenneth Cole" logo.

The inner jacket is constructed of a 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The garment is lined in the sleeves with a woven man-made fiber fabric. The garment has a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, two front slash pockets at the waist, long sleeves with elasticized capping at the sleeve cuffs and elasticized capping at the bottom hem. The garment has a woven fabric insert under each armhole, a button under each armhole, a button on the sleeve cuffs and a button on the rear portion of the collar. The buttons are used to attach the garment to the outer jacket.

The samples are being returned to you as you have requested.

The applicable subheading for the outer jacket will be 6210.40.5020, 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 other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for the inner jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other. The duty rate will be 28.9 percent ad valorem. The duty rate will be 28.9 percent ad valorem.

The outer and the inner jacket fall 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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