The tariff classification of a woman’s combination jacket/backpack from Korea

NY H81503 June 18, 2001 CLA-2-62:RR:NC:WA:357 H81503 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s combination jacket/backpack from Korea Dear Ms. Riggs: In your letter dated May 23, 2001, you requested a classification ruling. The sample submitted, style number 14191103, is a woman’s combination jacket/backpack that is constructed of a woven 100% polyester fabric with a Teflon and a polyurethane coating. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket portion of the article is hip-length, has a fold-down pointed collar and a full front opening that is secured by a zipper closure. The garment also has two front pockets at the waist, long hemmed sleeves and a straight cut hemmed bottom. Sewn onto the top inner portion of the jacket’s rear panel is a free-hanging backpack. The backpack measures approximately 15-1/4 inches in length and 14-1/2 inches in width and is constructed of the same color and fabric as the jacket. When the backpack is inverted it has a zippered compartment on the front panel, two shoulder straps on the rear panel and an opening at the top that is secured by a drawcord tightening with a plastic cord lock. When the jacket portion of the article is not is use it can be folded and stored within the backpack and secured by the drawcord tightening, allowing the wearer to pack and carry the jacket using the shoulder straps. The zippered compartment on the front portion of the backpack can be used separately to hold additional items. The sample is being returned to you as you have requested. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 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 jacket portion of the article nor the backpack portion provides the essential character. Therefore, classification will be as a jacket based on the above. This jacket/backpack is eligible for classification as water resistant. If the jacket/backpack 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 6202.93.4500, which provides for other women'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/backpack does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem. The jacket/backpack falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently subject to quota restraints 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