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

N091782 February 16, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a women’s reversible jacket from China Dear Ms. McLafferty: In your letter dated January 13, 2010, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling. The sample submitted for style numbers 39607/37058/97801, is a women’s reversible thigh-length jacket. One shell of the jacket is composed of a woven 100% polyester fabric that has a plastic coating on the inner surface. The other shell is composed of a knit berber 50% polyester/50% acrylic fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The sample has an integral hood, a full front opening secured by a reversible zipper pull closure and long sleeves with elastic on the cuffs. The woven fabric shell has a drawcord tightening at the hood, a drawcord tightening at the waist, two side seam pockets at the waist and a drawcord tightening at the bottom hem. The knit fabric shell has two side seam pockets below 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 woven polyester fabric nor the knit polyester/acrylic fabric provides the essential character. Therefore, classification will be as woven based on the above. Although you stated in your request that you believe the garment to be visibly coated, in a telephone conversation you indicated that your client is actually seeking classification as water resistant. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, 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. 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 this garment is marked with the country of origin by means of a fabric label sewn 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. 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 “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”). 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