The tariff classification of a man's reversible car coat style garment from China

PD C81662 December 5, 1997 CLA-2-62:PD:A:TC:I:I04 C81662 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Brandon Terrell Fritz Companies, Incorporated 3327 North 7th Street Trafficway Kansas City, Kansas 66115 RE: The tariff classification of a man's reversible car coat style garment from China Dear Mr. Terrell: In your letter dated November 6, 1997, you requested a tariff classification ruling on behalf of your client, American Marketing Industries. The submitted sample, style number AMS7048, is a man's reversible car coat style garment. The garment is cut full to fit over another garment; such as a sports jacket. One side of the garment is constructed from a woven fabric composed of 52 percent polyester and 48 percent nylon. The other side of the garment is constructed from 100 percent leather. The car coat style garment has a full frontal opening secured by a heavy duty zipper closure. The garment also features a pointed collar and long sleeves. The fabric side of the garment features two front flap pockets located below the waist. The leather side of the garment features two slanted front pockets located below the waist. The garment has no tightening elements either at the waist, bottom, hem, or on the sleeve cuffs. The submitted sample will be returned under separate cover. In accordance with General Rule of Interpretation(GRI) 3(c), Harmonized Tariff Schedule (HTS), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the HTS Heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, the competing classifications are as a woven garment in Chapter 62 and as a leather garment in Chapter 42. As neither the woven side nor the leather side imparts the garment's essential character, classification will be under the heading in Chapter 62 pursuant to GRI 3(c). The applicable subheading for the car coat style garment will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, car coats, capes, cloaks, and similar coats: of man-made fibers: other: other: other: men's. The rate of duty will be 29 percent ad valorem. The garment falls within textile category designation 634. As a product of China, the garment is subject to quota and the requirement of a visa based upon international textile trade agreements. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Signed by Anthony W. Knapik Acting Port Director Miami Service Port