The tariff classification of a man's jacket and a removable liner from Thailand and/or Korea.

NY 851871 MAY 14 1990 CLA-2-62:S:N:N3I:357 851871 CATEGORY: Classification TARIFF NO.: 6201.92.2050; 6201.93.3510 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a man's jacket and a removable liner from Thailand and/or Korea. Dear Mr. Stack: In your letter dated April 25, 1990, on behalf of your client Liz Claiborne, Inc., you requested a tariff classification ruling. The sample submitted, style number 846220, consists of a man's jacket with a removable liner. The shell of the jacket is constructed of a woven 100% cotton fabric. The liner is composed of a brushed woven fabric blend of 55% polyester/40% wool/5% other fiber. Although the items are imported and sold together, examination of the two components indicates that they are suitable for separate use, which you confirm in your letter. The liner has a number of features not normally found on liners without a separate use, including a front zipper which can only be used to close the liner and not to attach it to the outer jacket, finished seams and detailing around the pockets. The jacket has a full front zipper opening, an attached hood with a drawcord, and a drawcord at the bottom. On the inside of the hood there are half-snaps which do not correspond to any portion of the liner. There are two front double entry pockets with buttoned flaps below the waist, a left zippered chest pocket and buttoned sleeve cuffs. In your letter you suggested that the two items are classifiable together as composite goods in spite of the liner's suitability for separate use. Although the garments may not be offered for sale separately, they remain a set of garments for tariff classification purposes. According to Section XI, HTS, Note 13, with limited exceptions, sets of garments of different headings are to be classified in their own headings even if put up in sets for retail sale. Therefore, this jacket and liner are classifiable as two items. Please note, however, that this reply is not intended as a guideline in determining when liners may be classified separately. Each case must be judged on its own merits. The samples are being returned to you as you have requested. The applicable subheading for the jacket will be 6201.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of cotton. The rate of duty will be 10 percent ad valorem. The applicable subheading for the liner will be 6201.93.2510, HTS, which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The rate of duty will be 52.9 cents/kg plus 21% ad valorem. The jacket falls within textile category designation 334. The liner falls within textile category designation 434. Based upon international textile trade agreements, products of Thailand are not presently subject to quota restraints but a visa is required. Products of Korea are presently subject to quota restraints and a visa requirement. 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 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