The tariff classification of a manreversible jacket from Sri Lanka

PD E81622 May 28, 1999 CLA-2-62:PD:A:TC:I:I04 E81622 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P. C. Seventy-five Broad Street New York, New York 10004 RE: The tariff classification of a manreversible jacket from Sri Lanka Dear Ms. Baron: In your letter dated April 29, 1999, you requested a tariff classification ruling on behalf of Fashion Resources Corporation. The submitted sample, style number 6716/3716, is a manreversible hip-length jacket. One side of the jacket is constructed from 100 percent polyester knit fleece fabric; with overlays of woven nylon fabric at the upper front and back areas of the garment. The other side of the jacket is constructed from 100 percent nylon quilted woven fabric. The nylon fabric has a 600 mm polyurethane coating which renders the garment water resistant. This coating does not change the surface character of the fabric; therefore, HTS Heading 6210 does not apply. The jacket features a full frontal opening secured by a zipper closure. The garment has a collar; long sleeves with elasticized cuffs; and a permanently attached hood with a drawstring tightening. The hood can be concealed in the collar of the jacket. Both sides of the jacket feature two pockets located below the waist. The submitted sample will be returned under separate cover. In accordance with General Rule of Interpretation(GRI) 3(c), Harmonized Tariff Schedule (HTS), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the HTS Heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In the case of the jacket, the competing classifications are as a knitted polyester jacket in Chapter 61 and as a woven nylon jacket in Chapter 62. Pursuant to GRI 3(c), the jacket will be classified in Chapter 62. 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 6201.93.3000, which provides for mens or boysanoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other, water resistant. The rate of duty will be 7.4 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for menanoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: other. The rate of duty will be 28.6 percent ad valorem. COMMENT1The COMMENT2jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Sri Lanka are subject to quota 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. 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 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. Sincerely, Signed for Thomas S. Winkowski Port Director Miami Service Port