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NY F83702

March 24, 2000

CLA-2-62:RR:NC:WA:357 F83702


TARIFF NO.: 6201.93.2020

Ms. Betty Coats
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a men’s reversible padded, sleeveless jacket from Taiwan

Dear Ms. Coats:

In your letter dated February 29, 2000, you requested a classification ruling. A sample was submitted and is being returned.

The item in question, style 3502, is a men’s reversible padded, sleeveless jacket with one side made from a woven 100% nylon fabric and the other made from a knit polyester fabric which has been heavily brushed on both surfaces. The garment has a full-front opening with a zipper extending through the stand-up collar. Both sides have slant pockets at the waist, with those on the knit side having zipper closures. All the exposed seams have been finished with an elasticized seam binding tape.

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 side nor the woven side of the garment provides the essential character. Therefore, classification will be based on the woven component.

The applicable subheading for the garment will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ padded, sleeveless jackets, of man-made fibers. The duty rate will be 15.7 percent ad valorem.

This garment falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan 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.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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