The tariff classification of a woman’s reversible jacket and a pair of pants from Mongolia

NY M81957 May 8, 2006 CLA-2-62:RR:NC:WA:357 M81957 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 6104.62.2011 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s reversible jacket and a pair of pants from Mongolia Dear Ms. Purcell: In your letter dated April 5, 2006, you requested a classification ruling. The sample submitted, style number A2926 consists of a woman’s reversible jacket and a pair of pants. One shell of the jacket is constructed of knit velour 80% cotton/20% polyester fabric. The other shell is constructed of a woven 100% polyester satin fabric that is quilted in a diamond pattern to a nonwoven batting fill. The pants are constructed of a shell composed of knit velour 80% cotton/20% polyester fabric. The jacket is hip-length and has an integral hood, a full front opening secured by a reversible zipper pull closure, long sleeves with banded velour fabric cuffs and a banded velour fabric bottom hem. The knit fabric shell has three overlay strips of self-fabric on each front panel at the chest area, two front on-seam pockets at the waist area and contrasting color piping fabric on the front and rear panels. The woven shell has a locker loop at the nape of the neck and the sleeve cuffs and bottom hem are composed of the knit velour fabric. The pants are a pull pair of trousers that have an elastic waistband, two side seam pockets below the waist and long hemmed legs. The garment has contrasting color piping fabric along the length of each side seam. 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 the case of the jacket neither the knit cotton/polyester velour fabric nor the woven polyester satin fabric provides the essential character. Therefore, classification will be as woven polyester based on the above. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers. The duty rate will be 27.7 percent ad valorem. The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers and breeches: of cotton: other. The duty rate will be 14.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the jacket 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 jacket falls within textile category designation 635. The pants fall within textile category designation 348. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division