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NY H87823

March 15, 2002

CLA-2-62:RR:NC:WA:357 H87823


TARIFF NO.: 6201.93.3000; 6201.93.3521

Ms. Barbara Nichols
Spyder Active Sports, Inc.
3600 Pearl Street
Boulder, Colorado 80301

RE: The tariff classification of a boy’s reversible jacket from Indonesia

Dear Ms. Nichols:

In your letter dated February 15, 2002, you requested a classification ruling.

The sample submitted, style number 3804, “Kyd’s Bug Fleece Jacket”, is a boy hip-length reversible jacket that is used primarily for winter sports such as skiing or snowboarding. One shell of the jacket is constructed of a sculpted “Spyder” design fake fur composed of a knit 100% acrylic fabric. The other shell is constructed of a woven 100% polyester taffeta fabric. In your letter and in a phone conversation you indicated that the polyester taffeta fabric has a Teflon finish for water resistance.

The Teflon finish 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 pull closure and long sleeves with elasticized cuffs. The knit acrylic side of the garment has two front pockets with zipper closures at the waist and a sewn-on label on the left chest and on the rear portion of the collar that features the “Spyder” logo. The woven polyester fabric side has a vertical zippered pocket on the left chest, two front pockets with zipper closures at the waist, a sewn on rubberized label on the left chest that features the “Spyder” logo and the embroidered design of a spyder on the rear yoke.

The sample is being returned to you.

In accordance with General Rule of Interpretation (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 knit acrylic fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven based on the above.

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 7.2 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boy’s anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem.

With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

We note that this 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Indonesia 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 646-733-3047.


Robert B. Swierupski

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