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NY F89539

July 28, 2000

CLA-2-62:RR:NC:WA:357 F89539


TARIFF NO.: 6113.00.9030

Ms. Angela Masco
Nordstrom, Inc.
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-0870

RE: The tariff classification of a woman's combination jacket/backpack from Korea; Composite good; Visibly Coated

Dear Ms. Masco:

In your letter dated July 10, 2000, you requested a classification ruling.

The sample submitted, style number 26112, is a woman's combination jacket/backpack which is constructed of a warp knit 100% polyester fabric which has a visible polyurethane sheet on the outer surface. The polyurethane coating does not completely obscure the underlying fabric.

The jacket portion of the garment extends to the mid-thigh, has an integral hood with a drawcord tightening and a full front opening that is secured by an overlapping flap with a double row of snap closures. The jacket has two front pockets below the waist, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The jacket is not lined.

Sewn onto the jacket's back panel is a backpack that measures approximately 13-inches in height, 10-1/4 inches in width and has depth. The backpack is constructed of the same color and fabric as the jacket and has an opening at the top that is secured by a double pull zipper closure. The backpack has two shoulder straps and an additional compartment with a zipper closure on the inner surface. When the jacket is worn the backpack portion of the article can be separately used to hold items. When the jacket portion of the article is not in use the backpack can be inverted and the jacket can be folded and stored within the backpack and carried by the shoulder straps.

The sample is being returned to you as you have requested.

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 jacket nor the backpack provides the essential character. Therefore, classification will be as a jacket based on the above.

The applicable subheading for the jacket/backpack will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other women's or girls'. The duty rate will be 7.3 percent ad valorem.

The jacket falls within textile category designation 635. 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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