HQ 084969: Classification of a boy's jacket

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 084969

                                    September 22, 1989

CLA-2 CO:R:C:G  084969  HP

CATEGORY:  Classification

TARIFF NO.:  6210.40.2010

Mr. Michael Veny
Vice President
Abe M. Knipper, Inc.
80 Sheridan Blvd.
Inwood, NY 11696

RE:  Classification of a boy's jacket

Dear Mr. Veny:

     This is in reply to your letter of June 12, 1989, requesting
 reconsideration of NYRL
841408.  Reference your client Cooper Sportswear Manufacturing
Company.

FACTS:

     The merchandise at issue consists of a boy's "leather look"
jacket, produced in
Taiwan.  It contains a facing composed of 100 percent
polyurethane plastic with a
woven backing fabric composed of 53 percent cotton, 30 percent
polyester, and 17
percent rayon.  It also contains a lining of knit pile
construction.

     In NYRL 841408, we classified this garment under subheading
6210.40.1010, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), as an
other boys' garment of
man-made fibers, with an outer surface coated with plastics.

ISSUE:

     What is the classification of the garment under HTSUSA?

LAW AND ANALYSIS:

     You state that as the jacket is in chief weight of cotton,
the correct classification
should be as an other boys' garment, other, with an outer surface
 coated with plastics.
We agree.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading
6210.40.2010, HTSUSA, as garments made up of fabrics of heading
5602, 5603, 5903, 5906
or 5907, other men's or boys' garments, other, having an outer
surface impregnated,
coated, covered or laminated with rubber or plastics material
which completely obscures
the underlying fabric.  The applicable rate of duty is 6.6
percent ad valorem.
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.

     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 importing the merchandise to
determine the current
applicability of any import restraints or requirements.

     Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling letter of
June 7, 1989 is modified in conformity with the foregoing.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division