The tariff classification of a reversible padded, sleeveless jacket from China

NY J82605 April 30, 2003 CLA-2-62:RR:NC:TA:357 J82605 CATEGORY: Classification TARIFF NO.: 6202.92.2020 Ms. Bernadette Placido QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4362 RE: The tariff classification of a reversible padded, sleeveless jacket from China Dear Ms. Placido: In your letter dated April 4, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style A43810, is a reversible, five-button vest. One side is made from a knit pile 80% acrylic/20% polyester imitation mink fabric, while the other side is a 100% cotton blue denim fabric. According to your letter the knit side weighs 17.5 oz./sq. yd., and the woven side weighs 10 oz./sq. yd. The knit side is plain; the woven side has welted pockets at the waist, multiple body panels and decorative, zigzag stitching on the placket. In accordance with General Rule of Interpretation 3(c) of the Harmonized Tariff Schedules, when goods cannot be classified by reference to GRI 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 side of the garment provides the essential character; therefore, it is classifiable in the heading for woven garments in Chapter 62, HTS. The applicable subheading for the garment will be 6202.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s and girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other padded sleeveless jackets of cotton. The duty rate will be 9 percent ad valorem. This garment falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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