HQ 085107: Classification of Boy's outerwear jacket

us-cbp-cross-rulings-hq-085107HQ 085107: Classification of Boy's outerwear jacketGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085107

                         October 4, 1989

CLA-2 CO:R:C:G  085107 CB

CATEGORY:  Classification

TARIFF NO.:  6201.92.2060

Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, New York 10022-1106

RE:  Classification of Boy's outerwear jacket

Dear Ms. Weinberg:

     This ruling is in response to your inquiry of June 13, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for certain
boys' jackets from China and Macau.

FACTS:

     The sample submitted, style no. 5J155, is a boys' padded,
woven, outerwear jacket.  The fabric of the outer shell is
composed of 60 percent cotton, 40 percent polyester.  The collar
and piping are 85 percent cotton, 15 percent polyester, corduroy.
The body lining is 100 percent acrylic.  The sleeve lining and
fill are 100 percent polyester.  The jacket has a detachable hood
with a drawstring closure, a full front zipper opening, a textile
flap with snaps covering the zipper, expandable pockets at the
waist front, and a concealed drawstring closure at the inside
waist.   There is corduroy piping at the front and rear yokes and
sleeves.  Style no. 5J155 will be imported in boys' sizes 2 to 4.
Style no. 5J255 will be imported in boys' sizes 4 to 7.  Style
5J455 will be imported in boys' sizes 8 to 20.

ISSUE:

     Whether the subject boys' jackets are classifiable in
Heading 6201, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Intepretation (GRI's), taken
in order.  GRI 1 provides that the starting point is the terms

                               -2-


of the headings and subheadings of the tariff and any relevant
section or chapter notes.

     Although the acrylic lining in the body of the garment adds
a desirable feature to the garment (i.e. keeping the wearer
warm), it is the outer shell which plays the pivotal role in the
utilization of the garment:  it creates the garment.  Subheading
6201.92.2060, HTSUSA, provides for men's or boys' overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless
jackets), other than those of 6203, of cotton, other, other,
other, other, boys'.

HOLDING:

     The subject boys' padded, woven jacket is classifiable in
subheading 6201.92.2060, HTSUSA, which provides for men's or
boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles (including padded,
sleeveless jackets), other than those of 6203, of cotton, other,
other, other, other, boys'.  The rate of duty is 10 percent ad
valorem and the textile category is 334.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.

     The designated textile and apparel category 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.


                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division


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