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NY F84131

March 30, 2000

CLA-2-62:RR:NC:WA:357 F84131


TARIFF NO.: 6201.93.3000; 6201.93.3521

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad St.
New York, NY 10004

RE: The tariff classification of a boys’ jacket from India

Dear Ms. Polito:

In your letter dated March 8, 2000, on behalf of Fieldston Clothes, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 60373, is described as a boys’ jacket, and has a shell comprised of two fabrics, one of which is knit, the other woven. Both of the fabrics are water resistant. The jacket has a full-front opening with a zipper closure covered by a storm flap with five snaps that extends to the top of the collar. The jacket has long sleeves with elasticized cuffs, a banded bottom, a zip-off hood, slant pockets at the waist and a nonwoven batting quilted to the lining. The knit shell fabric is coated on its outer surface with a polyurethane plastic which completely obscures the underlying fabric, while the woven fabric is not so coated, but is treated for water resistance. By virtue of the substantial coating on the knit fabric, it is also water resistant.

According to your letter the surface area of the garment consists of 2.506 yards of fabric, with 1.452 yards (57.89%) of the coated knit polyester and 1.054 yards (42.11%) of the woven fabric. It is not clear whether this breakdown includes the outer surface of the hood, which is made of the coated knit fabric.

The issue presented is whether the garment is classifiable under the provision in HTS heading 6113 for garments made up of certain fabrics having an outer surface coated with plastic which completely obscures the underlying fabric, based on the polyester tricot knit fabric which makes up the upper portion of the body panels, most of the sleeves and the hood. Alternatively, if this fabric does not determine the classification, the garment would be classifiable as a jacket of woven construction in HTS subheading 6201.93, based on either GRI 3(b), which discusses essential character determinations, or GRI 3(c), which directs us to classify garments in which the essential character cannot be determined under the heading which occurs last in the tariff, among those which equally merit consideration.

You have cited several Customs decisions on essential character in support of classification in heading 6113, HTS. After examining these and other decisions, including Treasury Decision 91-78, in which Customs stated that a garment “must be advanced to such a state that its identity is certain for it to be ‘made up’ within the purview of Note 7 (to Section XI, HTS),” it is our opinion that this garment does not qualify for classification under heading 6113, HTS.

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 or boys’ 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 6201.93.3521, 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.

This jacket falls within textile category designation 634. Based upon international textile trade agreements products of India 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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