The tariff classification of a reversible men’s jacket from Macau

NY H83818 July 27, 2001 CLA-2-62:RR:NC:TA:357 H83818 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Fariba Jalili C.F.L. Sportswear Trading Inc. 350 Fifth Ave. # 4010 New York, NY 10118 RE: The tariff classification of a reversible men’s jacket from Macau Dear Ms. Jalili: In your letter dated July 17, 2001, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style MJ 82, is a men’s reversible jacket with one side made from a 100% cotton woven fabric and the other made from a 100% nylon fabric with a 600mm polyurethane coating for water resistance. The jacket has long, vented sleeves with buttoned cuffs, a six-button front closure, a pointed collar and patch pockets with buttoned flaps on the chest. The cotton side has zippered on-seam pockets at the waist, an embroidered “Harley Davidson” patch on the left sleeve and the words “Harley-Davidson” embroidered on the back yoke. The nylon side has adjustment tabs on the waistband and the words “Harley-Davidson” embroidered on the left chest. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the cotton nor the nylon portion provides the essential character. Therefore, classification will be as nylon, based on the above. This garment is eligible for classification as water resistant. 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 other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 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 other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division