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

NY K84482 April 26, 2004 CLA-2-62:RR:NC:WA:357 K84482 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a woman’s padded sleeveless jacket from China Dear Ms. Malina: In your letter dated March 24, 2004, you requested a classification ruling. The sample submitted, style number 95696, is a woman’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a knit 100% cashmere fabric. The other shell is constructed of a woven 100% nylon fabric that is quilted to a nonwoven polyester batting fill. The padded sleeveless jacket has oversized armholes, a full front opening secured by a reversible zipper pull closure, a stand-up collar and a bottom hem that is cut straight across and is shorter in the front and is cut round and is longer in the rear. Both the knit shell and the woven shell have two front slash pockets at the waist. The sample is being returned to you as you have requested. In accordance with General Rule of Interpretation (GRI) 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 the knit cashmere fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven nylon fabric based on the above. The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ padded sleeveless jackets: of man-made fibers: other. The duty rate will be 14.9 percent ad valorem. We note that this garment is not marked with the country of origin. Customs 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV. 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 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