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

NY G81431 October 2, 2000 CLA-2-62:RR:NC:WA:357 G81431 CATEGORY: Classification TARIFF NO.: 6201.92.2010 Ms. Joan Brinson Dressler Sara Lee Branded Apparel 1000 E. Hanes Mill Road Winston-Salem, N.C. 27105 RE: The tariff classification of a man's reversible padded sleeveless jacket from Hong Kong Dear Ms. Dressler: In your letter dated September 7, 2000, on behalf of Sara Lee Knit Products, you requested a classification ruling. The sample submitted, "Outer Banks", style number 5507, is a man's hip-length reversible padded sleeveless jacket. One side of the garment is constructed of a shell that is composed of a brushed knit 100% polyester fleece fabric. The other side is constructed of a shell composed of a woven 70% cotton/30% polyester fabric. The padded sleeveless jacket has a stand-up collar, oversized armholes, a full front opening that is secured by a reversible zipper pull closure and an elasticized waistband. The knit side of the garment has two slanted front pockets with zipper closures at the waist and an embroidered label on the front portion of the waistband that depicts the American flag and the "OB" logo. The woven side of the garment has a pocket with a side opening on the left that is secured by a zipper, two side seam pockets with zipper closures at the waist and a locker loop with the "Outer Banks" logo on the back yoke. 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 100% polyester fabric nor the woven 70% cotton/30% polyester fabric provides the essential character. Therefore, classification will be as woven based on the above. The applicable subheading for the padded sleeveless jacket will be 6201.92.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's padded sleeveless jackets, of cotton: other. The duty rate will be 9.6 percent ad valorem. We note that this padded sleeveless 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 padded sleeveless jacket falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong 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