The tariff classification of a women’s reversible jacket from China

NY L86685 September 1, 2005 CLA-2-62:RR:NC:TA:357 L86685 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Brandon Terrell GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s reversible jacket from China Dear Mr. Terrell: In your letter dated August 5, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style SI2663, is a women’s outerwear jacket with one shell made from a 100% polyester woven fabric coated with polyurethane for water resistance, and the other from a 100% polyester knit fabric. The garment has a full front opening with a reversible zipper closure that extends to the top of the collar, an elasticized drawstring through the bottom hem, long sleeves with a hook-and-loop adjustment tab at the ends, pockets at the waist on both sides and zip-off sleeves. Examination of the woven fabric indicates that it is not coated for tariff purposes; therefore, HTS heading 6210 does not apply. 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 fabric nor the woven fabric provides the essential character. Therefore, classification will be as woven, based on the above. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance as described in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. We note that this garment is marked with the country of origin with a label inside one of the pockets. 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. This jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division