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

N210338 April 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a women’s reversible jacket from China Dear Mr. Yokopenic: In your letter dated March 16, 2012, on behalf of Ingenious Designs, a wholly owned subsidiary of HSNi, you requested a tariff classification ruling. The sample submitted, item number 143824, is a women’s reversible jacket with one shell and the entire hood composed of a knit 100% polyester fake fur fabric. The other shell is composed of a woven 100% polyester fabric which has a polyurethane coating on the inner surface. The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket extends to below the hip area in length and has an integral hood with a drawcord tightening and a full front opening secured by a reversible zipper pull closure. Each shell has a button and loop closure at the neck, long sleeves with an 8-3/4 inch flare at the wrist area, two side seam pockets below the waist and a straight cut 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 polyester fabric nor the knit 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 HTSUS 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 HTSUS 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 the jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. 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, Thomas J. Russo Director National Commodity Specialist Division