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

NY F87689 June 19, 2000 CLA-2-62:RR:NC:WA:357 F87689 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Mr. Patrick Pascarella Viking Sea/Air Freight, Inc. 486 Sunrise Highway Rockville Centre, New York 11570 RE: The tariff classification of a man's reversible jacket from China Dear Mr. Pascarella: In your letter dated May 22, 2000, on behalf of Presidio International, Inc., you requested a classification ruling. The sample submitted, style number S6BO61, is a man's upper thigh-length reversible jacket. One side of the jacket is constructed of a shell that is composed of a knit pile 58% cotton/42% nylon fabric. The other side is constructed of a woven 54% acrylic/27% rayon/19% polyester fabric. In a phone conversation it was indicated that the jacket is not coated. The jacket has a stand-up collar, a full front opening which is secured by a zipper closure that extends to the top of the garment's collar and long hemmed sleeves that have a zipper opening at the wrists. There are two front slash pockets on the knit side of the jacket and two front pockets on the woven side. The sample is being returned to you. 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 pile cotton/nylon fabric nor the woven acrylic/rayon/polyester fabric provides the essential character. Therefore, classification will be as woven based on the above. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.4 percent ad valorem. We note that this jacket is marked with the country of origin 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 jacket falls within textile category designation 634. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division