Classification of a boy's jacket

HQ 084969 September 22, 1989 CLA-2 CO:R:C:G 084969 HP CATEGORY: Classification TARIFF NO.: 6210.40.2010 Mr. Michael Veny Vice President Abe M. Knipper, Inc. 80 Sheridan Blvd. Inwood, NY 11696 RE: Classification of a boy's jacket Dear Mr. Veny: This is in reply to your letter of June 12, 1989, requesting reconsideration of NYRL 841408. Reference your client Cooper Sportswear Manufacturing Company. FACTS: The merchandise at issue consists of a boy's "leather look" jacket, produced in Taiwan. It contains a facing composed of 100 percent polyurethane plastic with a woven backing fabric composed of 53 percent cotton, 30 percent polyester, and 17 percent rayon. It also contains a lining of knit pile construction. In NYRL 841408, we classified this garment under subheading 6210.40.1010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as an other boys' garment of man-made fibers, with an outer surface coated with plastics. ISSUE: What is the classification of the garment under HTSUSA? LAW AND ANALYSIS: You state that as the jacket is in chief weight of cotton, the correct classification should be as an other boys' garment, other, with an outer surface coated with plastics. We agree. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 6210.40.2010, HTSUSA, as garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men's or boys' garments, other, having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The applicable rate of duty is 6.6 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Due to the changeable nature of the statistical annotation ( the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letter of June 7, 1989 is modified in conformity with the foregoing. Sincerely, John Durant, Director Commercial Rulings Division