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NY F84523




April 12, 2000

CLA-2-62:RR:NC:WA:357 F84523

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521; 4202.92.3020

Ms. Ludene Murphree
Gap, Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of a boys' jacket and backpack set from China

Dear Ms. Murphree:

In your letter dated March 15, 2000, on behalf of GapKids, you requested a classification ruling.

The sample submitted, style number 213177, is a boys' two-piece set. The two-piece set consists of a jacket and a backpack that can be zippered and snapped together on the jacket's back panel so as to be worn as one item. Although the jacket and the backpack are worn together, each item can also be worn separately and will be classified as a separate article.

The jacket is constructed of a woven 100% nylon fabric that has a polyurethane coating on the inner surface. The jacket is lined with a knit mesh fabric in the body and hood and with a woven fabric in the sleeves.

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

The jacket has an integral hood and a full front opening that is secured by a zipper closure. The hood can be tightened around the wearer's face by pulling the textile strip of fabric that is located on the inner surface of the hood. The strip of fabric is secured on each side of the hood by a "VELCRO"-type fastener. The hood also has a tab with a "VELCRO"-type fastener on the outer surface. When the hood is not in use it can be rolled up and secured at the nape of the neck with the tab fastener. The jacket has two front pockets with zipper closures at the waist, four inner pockets, two of which are composed of a woven fabric and two that are composed of a clear plastic, a tab with a "VELCRO"-type fastener on each sleeve cuff and a drawcord tightening through the bottom hem. Reflective piping is featured across the front yoke and along the length of each sleeve. On the upper portion of the back panel there is a half portion of a zipper at the yoke area that is covered by an overlay of fabric. On the lower portion of the back panel there are two half snaps. The zipper and snaps are used for attaching the backpack to the jacket.

The backpack is composed of the same color and fabric construction as the jacket. The backpack measures approximately 13-1/2 inches in height, 11 inches in width and has a 3-1/2 inch fabric insert surrounding the backpack for depth. The backpack is padded and has an opening at the top that is secured by a zipper closure. The backpack also has two zippered pockets on the front panel and two adjustable padded shoulder straps with plastic buckles on the back panel. Also on the back panel is the half portion of a zipper at the top and two half snaps at the bottom which are used for attaching the backpack to the jacket.

The backpack is of a kind not normally sold at retail with a garment. The backpack is substantially constructed and is not adapted to the garment nor are they mutually complementary in that neither finishes or completes the other. The backpack is not specially shaped nor fitted to contain a particular article nor set of articles. The backpack and the garment are not put up to meet a particular need or activity. The backpack is a portable means of providing storage and protection to a personal effect, and the garment is designed to be worn by a person.

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

This garment is eligible for classification as water resistant. 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 boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials: other, of man-made fibers: backpacks. The duty rate will be 18.6 percent ad valorem.

The jacket falls within textile category designation 634. The backpack falls within textile category designation 670. Based upon international textile trade agreements products of China 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.

Sincerely,

Robert B. Swierupski
Director,

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