CLA-2 CO:R:C:G 084041 CMR 837818
Mr. Basil Lindsay
RRF Industries, Inc.
34 West 33rd Street
Room 712
New York, New York 10001
RE: Classification of a padded, sleeveless, reversible jacket
Dear Mr. Lindsay:
This ruling is in response to your letter of March 6, 1989,
requesting the classification of a padded, sleeveless, reversible
jacket, style #H4601, from Korea.
FACTS:
The garment at issue, style #H4601, is a padded, sleeveless,
reversible jacket. Because the jacket is reversible, it is
considered as having two outer shells. Each shell is of woven
fabric: one of cotton, the other of acrylic. The filling is
polyester. The garment is waist-length with a partially elasticized
waistband and a full front opening which zippers to the top of the
collar. The cotton side has pockets with snap flaps and slant
pockets. The acrylic side has a plaid fabric and two slant pockets.
The reversible collar matches the reversible shells. The weight
breakdown supplied with the sample indicates the cotton shell weighs
360 grams and the acrylic shell weighs 200 grams.
ISSUE:
Is the reversible jacket, style #H4601, classifiable as a cotton
garment or an acrylic (man-made fiber) garment?
LAW AND ANALYSIS:
The issue of the classification of reversible garments was
addressed in HRL 083925 of June 9, 1989. In that ruling, a copy of
-2-
which is enclosed, it was held "where separate fabrics are combined
to form a textile garment or article, GRI 3 is utilized first to
select which fabric will determine classification."
The garment at issue has two outer shells of two different
fabrics: cotton and acrylic. Applying GRI 3 as directed in HRL
083925 requires determining which outer shell gives the garment its
essential character. We believe that neither outer shell can be said
to do this; they equally contribute to the character of the garment.
Therefore, classification is determined by resort to GRI 3(c) which
directs classification under the heading (or in this case subheading
by applying GRI 6) which occurs last in the schedule.
The garment at issue is classifiable as an other men's or boys'
padded, sleeveless jacket, not knitted or crocheted. Prima facie,
the garment is classifiable under two subheadings--6201.92.2010,
HTSUSA, as a cotton garment, and 6201.93.2020, HTSUSA, as a garment
of man-made fibers.
HOLDING:
Applying GRI 3(c), the padded, sleeveless, reversible jacket,
style #H4601, is classified as a garment of man-made fibers, in
subheading 6201.93.2020, HTSUSA. The garment falls within textile
category 659 and is subject to duty at 17 percent ad valorem.
Your sample will be returned, under separate cover, as
requested.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins