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

N018057 October 23, 2007 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Mr. Patrick Pascarella Viking Sea/Air Freight 486 Sunrise Highway Rockville Center, NY 11570 RE: The tariff classification of a men’s reversible jacket from China Dear Mr. Pascarella: In your letter dated September 19, 2007, on behalf of Presidio International, Inc., you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style G6k704, is a men’s reversible outerwear jacket with one side made from a 100% cotton knitted fabric and the other from a 100% nylon woven fabric. The jacket is hip-length and has a full front opening with a reversible pull that extends to the top of the collar, and rib knit cuffs, collar, and waistband. The knit side has a printed design on the back and slant pockets at the waist. The woven side has slant, zippered pockets at the waist and contrasting piping in many of the seams. The woven fabric has been processed to produce a vertical striped effect. The woven side has two loosely-sewn labels below the neck, one which contains the brand name, “A/X Armani Exchange,” and the other which has the country of origin and the size. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. Classification of garments described as reversible requires a determination of whether the garment is a “true reversible.” One factor in this decision is the presence of labels on one of the shells. You have indicated that the labels below the neck on the woven shell are loosely sewn with the expectation that they will be removed by the consumer. Customs has ruled that country of origin marking on reversible outerwear garments by means of a securely 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). The classification of this jacket as reversible is based on the assumption that the jacket will be re-marked in accordance with the methods described above. Any deviation from these methods could result in a finding that this jacket is not a “true reversible.” 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 jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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