CBP Ruling N013088 — The tariff classification of a ladies reversible jacket from China.

Tariff classification

Headings: 6210

GRI rules applied: GRI 3

Product description

The sample will be returned to you. The submitted sample, Style A15163 is a Ladies Reversible Jacket. One side of the jacket is made of 100% woven rayon fabric coated with a compact polyurethane plastic material on outer surface that completely obscures the underlying fabric. The reverse side is made of a knit 100% polyester leopard print fabric. The jacket has a full front snap closure, long sleeves, pointed collar and pockets on both sides. In accordance with General Rule of Interpretation 3 (c) When goods cannot be classified by reference 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the woven side takes precedence.

CBP rationale

The applicable subheading for Style A15163 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading…5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

N013088 July 10, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a ladies reversible jacket from China. Dear Ms. Purcell: In your letter dated June 14, 2007, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style A15163 is a Ladies Reversible Jacket. One side of the jacket is made of 100% woven rayon fabric coated with a compact polyurethane plastic material on outer surface that completely obscures the underlying fabric. The reverse side is made of a knit 100% polyester leopard print fabric. The jacket has a full front snap closure, long sleeves, pointed collar and pockets on both sides. In accordance with General Rule of Interpretation 3 (c) When goods cannot be classified by reference 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the woven side takes precedence. The applicable subheading for Style A15163 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading…5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The rate of duty will be 3.8% 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/. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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