The tariff classification of a boys' double jacket from China.

NY C87958 June 1, 1998 CLA-2-62:RR:NC:3:353 C87958 CATEGORY: Classification TARIFF NO.: 6210.40.7000; 6201.92.0000 Mr. Thomas Caldecot Chubb,III Oxford Industries, Inc. P.O. Box 54600 Atlanta, GA 30308 RE: The tariff classification of a boys' double jacket from China. Dear Mr. Chubb: In your letter dated May 12,1998 you requested a tariff classification ruling. The submitted sample, Style 5091 is a boys' double jacket consisting of two separate jackets that zip together. The jackets can be worn together or separately. The outer jacket consists of a woven cotton fabric, coated with polyurethane which completely obscures the underlying fabric. The design of the underlying fabric is discernible. The coated jacket has a full front zippered closure, a hood with an elastic drawstring, two front flap pockets, elasticized wrists with "VELCRO" wrist tighteners. The inner jacket consists of a woven nylon fabric filled with 80% down and 20% other waterfowl plumage. It is designed with a stand up collar two slash front pockets and a full front zippered closure. Note 13, Section XI, HTSUSA, states "Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale." Each garment is designed and intended to be worn separately. As such, even when zippered together seemingly forming a single unit, each garment maintains its own separate identity. Therefore, pursuant to Note 13, the garments are separately classifiable. The applicable subheading for the outer jacket will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for "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 rate of duty will be 5.3% ad valorem. The applicable subheading for the down jacket will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by with of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down." The rate of duty will be 4.6% ad valorem. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division