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NY F88209

June 22, 2000

CLA-2-62:RR:NC:TA:357 F88209


TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Theresa Stavola
Circle International
55 Johnson Road
Lawrence, NY 11559

RE: The tariff classification of a men’s quilted jacket from China

Dear Ms. Stavola:

This letter replaces ruling F85671, issued to you May 2, 2000, on behalf of Henry Cottons, Inc., on the classification of a men’s jacket. Based on information you provided in a letter dated June 2, 2000, the correct country of origin is China. All other facts remain the same.

The item in question, style 116032, is a men’s upper-thigh length jacket with a shell made from 100% nylon woven fabric back-coated with acrylic. The jacket is lined with what appears to be a synthetic fabric and has a nonwoven polyester filling. The three layers are joined by box quilt stitches forming rectangles approximately 3x4 inches. Other features of the jacket are slant, zippered pockets at the waist, a full front opening with a two-way zipper closure that extends to the top of the collar, a roll-up hood with an elasticized drawstring secured within the collar by three snaps, an elasticized drawstring at the bottom hem and a storage bag sewn inside the front left panel, which enables the user to store the jacket when not wearing it.

You indicated in your letter that the shell fabric has been tested and complies with the tariff requirements for water resistance, and you asked whether the quilting has an impact on the classification of the jacket.

This jacket belongs to a class of goods eligible for classification as water resistant. The Customs Service has ruled that for garments of this type quilting such as is found on this jacket would not preclude eligibility as water resistant. However, as the water resistance test is generally performed on eight-inch squares of fabric, Customs has recognized the fact that leakage may occur through the quilt stitching during testing, and has established a procedure whereby if a garment fails the water resistance test solely due to leakage at the stitching, the importer may be afforded the opportunity to provide identical piece goods prior to quilting for retesting.

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 6201.93.3511, 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 China are 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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