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NY J82352

April 11, 2003

CLA-2-62:RR:NC:TA:357 J82352


TARIFF NO.: 6201.93.3000

Ms. Janet Reiner
Global Transportation Services, Inc.
1930 Sixth Ave. So.
Seattle, WA 98134

RE: The tariff classification of a reversible jacket from an unspecified country

Dear Ms. Reiner:

In your letter dated March 14, 2003, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 1254R/9B2461, is a men’s hip-length reversible jacket. One shell is composed of lamb leather, while the other is composed of a woven nylon fabric treated with a polyurethane application for water resistance. The jacket has a full front opening secured by a zipper closure with a reversible pull, a standup collar with a snap, slant pockets on both sides at the waist, and snaps on the cuffs. The pockets on the nylon side have a covered zipper closure.

According to information you provided, the leather side is 57% of the weight and 69% of the value of the garment. As such, you suggest that the garment is classifiable as a leather jacket. In support of this you stated that it will be shipped and marketed with the leather side out and that this will attract the consumer.

Customs has previously considered the classification of reversible outerwear jackets in numerous rulings. In cases where the garment is equally usable on either side, as is the case here, we have held that both sides are equally important and, therefore, such garments are classifiable in the heading that occurs last among those equally meriting consideration. In this case that is the heading for textile jackets.

This jacket is eligible for classification as water resistant. Providing it passes the water resistance test described in HTS Chapter 62 Additional U. S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s and boys’ anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

This jacket falls within textile category designation 634. Based upon international textile trade agreements products of many countries are subject to quota 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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