HQ 084041: Classification of a padded, sleeveless, reversible 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 084041

                                  June 16, 1989


      CLA-2 CO:R:C:G  084041  CMR  837818

      CATEGORY: Classification

      TARIFF NO.: 6201.93.2020

      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