The tariff classification of a woman’s reversible padded sleeveless jacket from Taiwan

NY G87592 March 21, 2001 CLA-2-62:RR:NC:WA:357 G87592 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Aliza Librach Delia’s 435 Hudson Street New York, N.Y. 10014 RE: The tariff classification of a woman’s reversible padded sleeveless jacket from Taiwan Dear Ms Librach: In your letter dated February 8, 2001, you requested a classification ruling. The sample submitted, style number 10063, is a woman’s reversible padded sleeveless jacket. The jacket is constructed on one side of a shell composed of a woven black color 100% nylon taffeta fabric which is quilted to a nonwoven batting fill. The other side is constructed of a shell composed of a woven red color 100% nylon taffeta fabric which has a visible polyurethane coating on the inner surface and is also quilted to a nonwoven batting fill. 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 a straight cut bottom hem. Each side of the garment features two front slash pockets located at the waist. Examination of the sample indicates that the components were cut to shape, quilted and then assembled. This ruling is applicable only under those conditions. Any change in the manufacturing sequence may have an impact on the classification of the garment and should be brought to our attention immediately. The sample is being returned to you. In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules, when goods are prima facie classifiable in both heading 6210 and in other headings in Chapter 62 excluding heading 6209, they are to be classified in heading 6210. The applicable subheading for the padded sleeveless jacket will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other, other. The duty rate will be 7.2 percent ad valorem. We note that the padded sleeveless jacket is not marked with the country of origin and fiber content. 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 Taiwan 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