HQ 083888: Reconsideration of NYRL 834933 of January 9, 1989

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 083888

                                  June 21, 1989


      CLA-2 CO:R:C:G  083888  CMR

      CATEGORY: Classification

      TARIFF NO.: 6205.90.4040

      Duncan Nixon, Esq.
      Sharretts, Paley, Carter & Blauvelt, P.C.
      Sixty-seven Broad Street
      New York, New York  10004

      RE: Reconsideration of NYRL 834933 of January 9, 1989

      Dear Mr. Nixon:

           This ruling is in response to your letter of February 28, 1989,
      on behalf of Poplar Imports Inc., requesting reconsideration if NYRL
      834933.  In that ruling a men's garment, style #'s 1105 series, was
      classified as a jacket in subheading 6201.99.0060, HTSUSA.

      FACTS:

           The garment at issue has the outward appearance of a shirt.  It
      has long sleeves with button cuffs, a full front opening with button
      closures, a shirt type collar, chest pockets that have flap and
      button closures, and side vents.  The garment is lined.

           The outershell is a heavy twill fabric that is 55 percent ramie
      and 45 percent cotton.  The quilted plaid lining fabric is 65 percent
      polyester and 35 percent cotton.  The filling is 100 percent
      polyester.

      ISSUE:

           Was the garment at issue properly classified as a jacket in
      NYRL 834933, or should it be classified as a shirt?

      LAW AND ANALYSIS:

           The garment at issue is very similar to two garments previously
      classified by this office.  See HRL 081675 of June 29, 1988, and HRL
      082339 of August 5, 1988 (copy enclosed), which was a reconsideration
      of NYRL 828040 of February 3, 1988.  This garment, however, is of
      somewhat better quality.











                                       -2-


           The garments in the earlier rulings were classified as shirts,
      not jackets.  We believe this garment likewise is classifiable as a
      shirt, and not as a jacket.  While the presence of a lining,
      especially with padding, is uncommon for shirts, its presence alone
      should not preclude classification as a shirt, particularly when the
      lining and padding are reasonably thin as in this case.

      HOLDING:

           The garment at issue is classifiable as a men's shirt in
      subheading 6205.90.4040, HTSUSA, textile category 840, dutiable at 3
      percent ad valorem.

           NYRL 834933 of January 9, 1989, is hereby revoked pursuant to 19
      CFR 177.9(d).

           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