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

NY H82203 June 22, 2001 CLA-2-62:RR:NC:WA:357 H82203 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Sophia Spoltore Milgram Freight Services Ltd. 407, rue McGill, Suite 500 Montreal (Quebec) Canada H2Y 2G7 RE: The tariff classification of a woman’s reversible padded sleeveless jacket from China Dear Ms. Spoltore: In your letter dated May 25, 2001, on behalf of Orage, you requested a classification ruling. The sample submitted, HVW-70-01, is a woman’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a knit pile 100% modacrylic (fake fur) fabric. The other side is constructed of a woven 100% polyester fabric which has a visible polyurethane coating on the inner surface and is quilted to a nonwoven batting fill. The padded sleeveless jacket has a stand-up collar, oversized armholes and a full front opening that is secured by a zipper closure. The garment is trimmed with a knit modacrylic pile fabric at the top of the collar, surrounding the armholes and at the bottom hem. The woven fabric side of the garment has two zippered front pockets at the waist. In your letter you indicate that although the sample garment you submitted does not have a reversible zipper pull closure at this time, it will be adjusted at the time of manufacture and have a reversible zipper pull closure when it is imported into the United States. 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 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 modacrylic fabric nor the woven 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 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 this padded sleeveless jacket is marked with the fiber content but not 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 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 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