The tariff classification of a men’s reversible jacket from Vietnam

NY I89320 January 3, 2003 CLA-2-62:RR:NC:TA:357 I89320 CATEGORY: Classification TARIFF NO.: 6201.99.9060 Ms. Janet Reiner Global Transportation Services 1930 Sixth Ave. So. Seattle, WA 98134 RE: The tariff classification of a men’s reversible jacket from Vietnam Dear Ms. Reiner: In your letter dated December 12, 2002, on behalf of Gordon & Ferguson of Delaware, Inc. you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 1229R/9B341, is a men’s reversible bomber jacket with one shell made from a 75% metal fiber/25% nylon woven fabric and the other shell made from a 100% nylon satin weave fabric with a polyurethane coating for water resistance. The coating is not visible as that term is defined for tariff purposes. The jacket has a full front zippered opening, slant pockets with snaps at the waist on both sides, rib knit cuffs, collar and waistband and a light batting fill. 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 metal/nylon nor the 100% nylon shell imparts the essential character. Therefore, classification will be in the heading which occurs last, namely, the subheading for the shell in chief weight of metal fiber. The applicable subheading for the jacket will be 6201.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski jackets), windbreakers and similar articles, of other textile materials. The duty rate will be 4.2 percent ad valorem. This jacket falls within textile category designation 834. Based upon international textile trade agreements products of Vietnam are subject to neither quota nor 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division