The tariff classification of a man's reversible padded sleeveless jacket from China

NY D84756 December 9, 1998 CLA-2-62:RR:NC:WA:357 D84756 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Mr. Johnny Lee B.J. Customs Brokerage, Co. P.O. Box 91034 Los Angeles, CA RE: The tariff classification of a man's reversible padded sleeveless jacket from China Dear Mr. Lee: In your letter dated November 10, 1998, on behalf of Marshall Gobuty International, Inc., you requested a classification ruling. The sample submitted, style number 2996, is a man's hip-length reversible padded sleeveless jacket. The jacket is constructed on one side of a shell composed of a knit 100% polyester mesh fabric which has a polyurethane sheet on the outer surface. The polyurethane coating does not completely obscure the underlying polyester fabric. The other side of the garment is constructed of a shell composed of a woven 100% nylon fabric which is quilted to a nonwoven batting fill. The jacket is sleeveless with oversized armholes, has a stand-up collar and a full front opening secured by a zipper closure which extends to the top of the collar. There is a drawcord tightening at the bottom hem. The coated knit mesh polyester fabric side has two front pockets at the waist. The woven nylon fabric side has two side seam pockets at the waist. The sample is being returned to you as you have requested. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit mesh polyester fabric side nor the woven nylon fabric side of the jacket provides the essential character. Therefore, classification will be as woven nylon based on the above. The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' anoraks, windbreakers and similar articles: of man-made fibers: other: padded, sleeveless jackets, other. The duty rate will be 16.2 percent ad valorem. We note that this item is not marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134. Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. The padded sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division