The tariff classification of a man's reversible jacket from the United Arab Emirates, Oman and Qatar

NY C83181 January 29, 1998 CLA-2-62:RR:NC:WA:357 C83181 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a man's reversible jacket from the United Arab Emirates, Oman and Qatar Dear Ms. Cumins: In your letter dated January 9, 1998, on behalf of your client, Fashion Resources Corporation, you requested a classification ruling. The sample submitted, style number 260169, is a man's reversible thigh-length jacket. One side of the jacket is constructed of a shell composed of a knit 100% polyester fabric with a woven 100% nylon fabric zippered breast pocket, a triangular nylon fabric insert under each armhole and a woven nylon fabric insert across the lower portion of the back panel which measures approximately twenty-six inches wide by five inches high. The other side of the jacket is constructed of a shell composed of a woven 100% nylon fabric which is quilt stitched in a diamond pattern to a non-woven 100% polyester batting. You state that the nylon shell fabric has a 600mm polyurethane coating which renders this garment water resistant. The jacket has a stand-up collar and a full front opening secured by a reversible zipper closure which extends to the top of the collar. The sleeve cuffs are elasticized. On the knit side of the garment there is a zippered left chest pocket with a plastic hanging "D" ring and two zippered front pockets below the waist. On the woven side of the garment there is a drawcord tightening at the waist and two slanted front pockets below the waist. You indicated in your letter that the garment, although coated for water resistance, would not pass the water resistance test because of the presence of the quilt stitching. Therefore, you propose to have included with each shipment of garments identical piece goods in a non-quilted condition for testing by the Customs Laboratory. As you pointed out in your letter this is an acceptable practice in accordance with HQ 085974, which dealt with situations in which quilt stitching resulted in an otherwise qualifying garment failing the water resistance test. The sample is being returned to you. 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 knit polyester fabric nor the woven nylon fabric side of the garment provides the essential character. Therefore, classification will be as woven nylon based on the above. If the garment or the identical piece goods in the non-quilted condition 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem. If the garment and the identical piece goods in the non-quilted condition do 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 28.8 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of the United Arab Emirates and Oman are presently subject to quota restraints and the requirement of a visa. Based upon international textile trade agreements products of Qatar are not presently subject to quota but a visa is required. 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division