CLA-2-62:S:N:N3I:357 873084

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a man's double jacket from Hong Kong.

Dear Mr. Kamnitz:

In your letter dated April 7, 1992, on behalf of your client, Polo/Ralph Lauren Corporation, you requested a classification ruling. The sample submitted, style number 26-7206960KM-62KM, is a man's two-piece jacket set. The two-piece jacket consists of a woven outer upper thigh-length jacket and a woven inner hip-length sleeveless jacket which can be zippered together along the front edges and buttoned together at the nape of the neck so as to be worn as one garment. Although the jackets are worn together, each jacket can also be worn separately and will be classified as separate garments. The outer thigh-length jacket is constructed of a 100% cotton canvas fabric shell. The jacket has a corduroy collar and a full front opening which is secured by four buttons. The sleeve cuffs have adjustable snap closures. There is a left chest pocket with a buttoned flap and two front slash pockets, one on each side. Below each slash pocket are two flaps, also on each side. One flap covers three smaller pockets. The other flap covers a large patch pocket. On each side seam there is a buttoned flap which allows access into the inner pockets of the jacket. The inner pockets are at the bottom of the garment. The back inner pocket is secured by a snap closure at the top and has two outer snaps on the bottom which when unsnapped can increase the size of the pocket. The two inner side pockets are secured by a metal hook and loop fastener.

The inner hip-length jacket is sleeveless and is constructed of a 100% nylon fabric quilted to a 100% polyester batting. The garment has a full front opening and a heavy-duty zipper with a reversible zipper pull. When worn separately from the outer jacket the garment can be secured by the zipper.

The samples are being returned to you as you have requested.

The applicable subheading for the cotton jacket will be 6201.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of cotton. The duty rate will be 10 percent ad valorem.

The applicable subheading for the nylon sleeveless jacket will be 6201.93.2020, HTS. which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers, other, padded, sleeveless jackets, other. The duty rate will be 17 percent ad valorem.

The cotton jacket falls within textile category designation 334. The nylon sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong are not presently subject to quota restraints 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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport