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

N092518 February 11, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 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 coat from China Dear Ms. McLafferty: In your letter dated January 26, 2010, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling. The sample submitted for style numbers 39603/65200/97803/56757/32150, is a women’s reversible coat that has one shell composed of a woven 100% polyester fabric with a visible coating on the inner surface and the other shell composed of a knit berber 50% polyester/50% acrylic fleece fabric. The coat extends to the calf area in length and has an integral hood, a full front opening secured on each shell by a five-button closure, long sleeves, fold-over cuffs composed of the knit berber fabric and a straight cut hemmed bottom. The woven fabric shell has two front pockets below the waist trimmed with the knit berber fabric. The knit fabric shell has two front pockets below the waist. The cut of the coat clearly indicates that it is designed for women. 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. The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1 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 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. 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