The tariff classification of a man's barn-style jacket from China; Unisex v. Men's; Left Over Right Closure

NY 809916 May 18, 1995 CLA-2-62:S:N:N5:357 809916 CATEGORY: Classification TARIFF NO.: 6201.92.1500; 6201.92.2051 Mr. Robert Persily Freight Brokers International, Inc. 1200 Brunswick Ave. P.O. Box 960219 Inwood, N.Y. 11096-0219 RE: The tariff classification of a man's barn-style jacket from China; Unisex v. Men's; Left Over Right Closure Dear Mr. Persily: In your letter dated April 12, 1995, on behalf of J. Crew Group, Inc., you requested a classification ruling. The sample submitted, style number 95283/10645, is a barn- style jacket constructed of an outershell composed of a woven 100% cotton fabric stated to be coated with polyurethane rendering the garment water resistant. The garment has a woven plaid 100% cotton flannel lining quilted to a non-woven thinsulate insulation. The coating is not "visible," as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a four button left over right closure. On each of the jacket's front panels there are two pockets. The pockets overlap each other and are located below the waist. The outer portion of the jacket's collar and sleeve cuffs are composed of a corduroy fabric. In accordance with Legal Note 8 to Chapter 62, HTS, this garment is classifiable as menswear The jacket is being returned to you as you have requested. 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 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles, of cotton, water resistant. The duty rate will be 6.6 percent ad valorem. If the jacket does not pass 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 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.9 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. 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. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport