The tariff classification of a woman's reversible jacket from China

NY J86168 June 30, 2003 CLA-2-62:RR:NC:N3:360 J86168 CATEGORY: Classification TARIFF NO.: 6204.39.6000 Mr. Rico Law BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a woman's reversible jacket from China Dear Mr. Law: In your letter dated June 13, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 40880322 is a woman’s reversible jacket. One side is constructed from 76 percent rayon, 14 percent nylon and 10 percent silk woven velvet fabric and the other side is constructed from 100 percent silk woven fabric. The jacket features long hemmed sleeves, a mandarin collar, side vents and a full front opening secured by six buttons. In this case, because the garment is reversible, either side is functional and appropriate for wear. Neither of the outer shell fabrics, therefore, imparts the essential character of the jacket. The garment will be classified using GRI 3(c), which states that the classification is based upon the heading which occurs last in numerical order among those which equally merit consideration. The two competing subheadings are 6204.39.3010, HTS, (artificial) and 6204.39.6000, HTS, (silk). As such, the garment is classifiable under the heading for women's suit-type jackets and blazers of silk. The applicable subheading for style 40880322 will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of other textile materials: other: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 1.6 percent ad valorem. Style 40880322 falls within textile category designation 735. Based upon international textile trade agreements products of China are not currently subject to quota restraints or visa requirements. 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.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division