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NY G88759





July 13, 2001

CLA-2-62:RR:NC:WA:357 G88759

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9025; 6201.93.3000; 6201.93.3511

Ms. Dana L. Bounds
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of man’s double jacket set from the Philippines

Dear Ms. Bounds:

In your letter dated March 26, 2001, on behalf of Key Industries, you requested a classification ruling.

The sample submitted, style number 33041.94, is a man’s double jacket set. The two-piece set consists of a thigh-length outer jacket and a hip-length inner jacket that can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

Our response to your inquiry has been delayed due to the analysis that was performed by the Customs laboratory.

Examination of the outer jacket indicates that it is constructed of a shell composed of a warp knit brushed camouflage print 100% polyester fabric which has a visible plastic polyurethane lamination on the inner surface. The garment is lined with a woven man-made fiber fabric.

The jacket has a stand-up collar, a zip-off hood that is secured by a drawcord tightening and a tab with two snaps at the chin, a full front opening that is secured by a double pull zipper closure and a secondary zipper for attaching the inner garment. An overlapping flap with seven snaps covers the zipper area. The jacket has a zippered pocket along the left front placket, two handwarmer pockets with zipper closures above the waist, an inner drawcord tightening at the waist, two front double entry bellows pockets below the waist that are secured by flaps with two snap closures and a zippered inner pocket. The jacket also has a zipper opening under each armhole for ventilation, long hemmed sleeves with a tab secured by a snap closure at the wrists and a straight cut hemmed bottom. A textile tab with a snap closure on the inner portion of the collar and a textile tab with a snap closure on the inner portion of each sleeve cuff are used for attaching the inner garment. The inner jacket is reversible. One side of the jacket is constructed of a shell composed of a knit brushed camouflage print 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting insulation. The other side is constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating for water resistance.

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

The jacket has a stand-up collar, a full front opening secured by a reversible zipper closure, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The knit fabric side of the garment has two front slash pockets at the waist and a textile label with the “Wolf Mountain” logo on the left pocket. The woven side of the garment has two front slash pockets at the waist, an elastic loop on the inner portion of the collar and an elastic loop on the outer portion of each sleeve cuff. The elastic loops are used to attach the garment to the outer jacket.

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

The applicable subheading for the outer jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garment, made up of knitted or crocheted fabric of heading 5903, 5906 or 5907: other coats and jackets: other: men’s or boys’. The duty rate will be 7.2 percent ad valorem.

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 the case of the inner jacket neither the knit polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven based on the above.

The inner jacket 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 anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 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 28.2 percent ad valorem.

We note that the inner jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The outer and inner jackets fall within textile category designation 634. Based upon international textile trade agreements products of the Philippines 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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