The tariff classification of a man's reversible jacket from the United Arab Emirates

NY B82444 March 17, 1997 CLA-2-62:RR:NC:WA:357 B82444 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a man's reversible jacket from the United Arab Emirates Dear Ms. Cumins: In your letter dated February 19, 1997, on behalf of Fashion Resources Corporation, you requested a classification ruling. The sample submitted, style number 260067CM is a man's reversible jacket. One side of the jacket is constructed of a shell composed of a woven 70% wool/30% nylon fabric. The other side is constructed of a woven 100% nylon fabric which you state is coated with 600mm polyurethane rendering the garment water resistant. The garment has a non-woven polyester fill. The coating is not visible as that term is defined in the tariff therefore, HTS 6210 does not apply. The jacket has a full front opening. The front opening is secured on each side of the garment by seven left over right snap closures. Also on each side of the jacket there are two front slash pockets at the waist. The jacket's collar, sleeve cuffs and waistband are composed of a ribbed-knit fabric. On the nylon side of the jacket there is a textile locker loop which features the "Catalina" trade name. On the wool/nylon side there is the letter "Z" logo embroidered on the left chest. The sample is being returned to you. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 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 70%wool/30% nylon fabric side nor the 100% nylon fabric side of the jacket provides the essential character. Therefore, classification will be as nylon based on the above. 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 anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 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 29 percent ad valorem. We note that this garment is marked with the country of origin by means of a fabric label sewn inside one of the pockets. The Customs Service has previously ruled that this form of marking the country of origin is not conspicuous for purposes of Section 304 TA (19 U.S.C. 1304) and 19 CFR 134.41(b). Customs has specifically approved adding a cardboard hangtag affixed through the neck with a plastic anchor as an acceptable method of marking reversible jackets provided the hangtag is legibly, conspicuously and permanently marked in accord with 19 U.S.C. 1304 and 19 CFR Part 134 (factors which we can not determine in this ruling since a marked sample tag was not submitted for our review). Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission for which U.S. Customs does not issue rulings. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of the United Arab Emirates are not presently subject to quota restraint but a visa is required. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5851. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division