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NY I88687

December 13, 2002

CLA-2-62:RR:NC:WA:357 I88687


TARIFF NO.: 6201.93.3000; 6201.93.3511; 6210.40.5020

Ms. Shelley Moine
International Freight Systems
1200 South 192nd Street, Suite100
Seattle, Washington 98148

RE: The tariff classification of a man’s double jacket set from Bangladesh

Dear Ms. Moine:

In your letter dated November 20, 2002, on behalf of Whitewater Outdoors, Inc., you requested a classification ruling.

The sample submitted, style number DW-BU-1072 “Men’s Delta Waterfowl 4-in-1 System Parka,” is a man’s double jacket set. The two piece set consists of an upper thigh-length outer jacket and a hip-length inner jacket, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas 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.

The outer jacket is constructed of a shell composed of a woven 100% nylon taslon oxford fabric which has a visible polyurethane coating on the inner surface. The jacket is lined with a woven 100% nylon fabric. The jacket has a detachable hood with a drawcord tightening that is held to the garment by a zipper and two snaps, a stand-up collar, a full front opening secured by a double pull zipper closure and a secondary zipper for attaching the inner jacket. An overlapping flap with six snaps covers the zipper area. The jacket features a left chest pocket with a flap secured by two snap closures, a plastic “D” ring hanging from the chest pocket, the “Delta Waterfowl” logo embroidered onto the chest pocket, two double entry front pockets below the waist that are secured by a zipper and a flap closure, a plastic hook clip on the inside of the left front pocket, elastic casings to hold bullets on the inside of both front pockets, a zippered inner pocket and a straight cut hemmed bottom. The jacket has long hemmed sleeves secured by a tab with a hook and loop fastener on the wrists. Tabs with a snap closure on the inner portion of the cuffs and a textile loop at the nape of the neck are used for attachment of the inner jacket.

The inner jacket is reversible. One shell of the jacket is constructed of a woven camouflage 100% nylon taslon oxford fabric which you indicate in your letter is not coated. The other shell is constructed of a solid color 100% nylon taffeta fabric which has a polyurethane coating for water resistance. The garment has a nonwoven polyester batting insulation in between.

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

The inner jacket features a neck warmer collar composed of a ribbed-knit fabric, a full front opening secured by a reversible zipper pull closure, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The nylon taslon oxford fabric shell has two front vertical pockets with zipper closures at the waist. A tab with a snap closure on the rear portion of the collar and textile loops on the outer portion of the wrist area are used for attachment to the outer jacket. The nylon taffeta fabric shell has two front slash pockets at the waist.

The sample is being returned to you.

You asked whether we could rule on the classification of merchandise made with a different design on the fabric. Because different constructions and finishes may affect whether a coating is visible, we can only provide a ruling on the samples submitted.

The applicable subheading for the outer jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boy’s garments: of man-made fibers: other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem. The duty rate will remain the same in 2003.

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. The duty rate will remain the same in 2003.

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 28.1 percent ad valorem. Effective January 1, 2003 the duty rate will be 27.9 percent ad valorem.

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

The outer and inner jackets fall within textile category designation 634. Based upon international textile trade agreements products of Bangladesh are present 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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