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NY M85876

September 7, 2006

CLA-2-61:RR:NC:N3:358 M85876


TARIFF NO.: 6102.30.2020

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, Arkansas 72201

RE: The tariff classification a girl’s jacket from China.

Dear Ms. Pitts:

In your letter dated August 18, 2006, you requested a tariff classification ruling on a girl’s jacket. The sample will be returned to you as requested.

The submitted sample, Style F74CC600G is a girl’s hooded reversible jacket. One shell side is made of cellular polyurethane plastic (PU) material with a knit polyester fabric that merely reinforces the PU. The other shell side is made of polyester fleece knit fabric. The style has long sleeves with hemmed cuffs; slash pockets on the PU material side and a full front zipper closure. The item is sized for girls’ 7-16.

It is your contention that one shell side of Style F74CC600G is made of compact plastic material classifiable in heading 6113. This is not the case. The material is a cellular plastic in heading 3926.

As noted above, the garments are made up of two different types of fabric. In this case, the competing subheadings are 3926.20 and 6102.30, HTS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, Style F74CC600G is considered to be of polyester knitted fleece, under the subheading that occurs last.

The applicable subheading for Style F74CC600G will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s windbreakers and similar articles, knitted or crocheted, other than those of heading 6104, of man-made fibers, other, other, girls’. The duty rate will be 28.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The girl’s jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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