The tariff classification of a women’s jacket-like garment from China

NY H82499 July 2, 2001 CLA-2-62:RR:NC:TA 360 H82499 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a women’s jacket-like garment from China Dear Mr. Lynch: In your letter dated June 14, 2001, you requested a classification ruling on behalf of Susan Bristol Inc. The sample submitted with your request will be returned to you under separate cover. Style 1143936 is a women’s upper body garment constructed from knit and woven fabric. The woven moleskin fabric comprises the front and rear panels, as well as, the collar and is composed of 65 percent polyester and 35 percent rayon fabric. The knit fabric comprises the sleeves and side panels, which are approximately six inches wide, and is composed of 70 percent acrylic and 30 percent wool fabric. The garment extends to the vicinity of the hips and features long sleeves, a full front opening secured by a heavy duty zipper, a collar and two vertical, side pockets at the waist. It is your contention that the woven moleskin fabric imparts the essential character of the garment. As this fabric constitutes over 60 percent of the visible surface area, we concur with your analysis. Having determined the essential character of the garment, we must address the issue of classification. Upon initial examination, the garment could possibly be classified as a shirt, a sweater or a jacket. The garment is not designed as a shirt. The knit portion of the garment, make it heavier than a shirt, virtually giving it the appearance of a sweater. In fact, the garment may be worn over a shirt in a manner akin to a cardigan sweater. However, the tariff does not provide a specific provision for sweaters that are woven. Though it is feasible that this garment might be worn over a shirt, it would not be worn over all other clothing for protection against the weather, since a jacket could be worn over the submitted garment. The overall appearance of the garment including the cut, fit, and moleskin material is indicative of a garment intended to be worn as a jacket-like garment in heading 6211, HTS. The applicable subheading for style 1143936 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of man-made fibers: jackets and jacket-like garments excluded from heading 6202. The rate of duty is 16.3 percent ad valorem. Style 1143936 falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota restraints and a visa requirement. 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division