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

N163477 May 24, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Joel Schwartz Great China Empire, Ltd. 1385 Broadway 21st Floor New York, N.Y. 10018 RE: The tariff classification of a men’s reversible jacket from China Dear Mr. Schwartz: In your letter dated April 28, 2011, you requested a tariff classification ruling. The sample submitted, style 14M10014-1 for Kmart, and style 14M10029-1 for Haggar, is a men’s hip length reversible jacket with one shell composed of a woven brushed twill plaid 100% cotton fabric. The other shell is composed of a woven 100% polyester taffeta fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. The coating on the woven polyester shell is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. Each shell has a fold down pointed collar, a full front opening secured by seven left-over-right, snap closures, long vented sleeves with a one-snap closure on the cuffs, two chest pockets with flaps secured by a one-snap closure, two side seam pockets below the waist and two side seam vents with a shirt-tail bottom hem. 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 cotton fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven polyester based on the above. 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 6201.93.3000, which provides for other men's or boys’ 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 6201.93.3511, which provides for other men'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 not marked with the country of origin. CBP 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