The tariff classification of a man's reversible padded sleeveless jacket from Bangladesh

NY B88307 August 14, 1997 CLA-2-62:RR:NC:WA:357 B88307 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Mr. Basil Lindsay RRF Industries, Inc. 34 West 33rd Street 9th Floor New York, N.Y. 10001 RE: The tariff classification of a man's reversible padded sleeveless jacket from Bangladesh Dear Mr. Lindsay: In your letter dated July 23, 1997, you requested a classification ruling. The sample submitted, style number 4471, is a man's reversible padded sleeveless jacket. One side of the garment is constructed of a solid color woven 65% polyester/35% cotton fabric. The other side is constructed of a woven plaid 64% cotton/36% linen fabric. The garment has a non-woven polyester insulation. The garment is sleeveless and has a full front opening which is secured by a reversible zipper pull that extends to the top of the garment's collar. The waistband is elasticized. On the polyester/cotton side of the garment there are two chest pockets and two double entry pockets at the waist. Each pocket is secured by a flap with a snap closure. On the cotton/linen side there are two side seam pockets at the waist. The sample is being returned to you as you have requested. 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 side of the garment provides the essential character. Therefore, classification will be as woven polyester/cotton based on the above. The applicable subheading for the garment will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' anoraks, windbreakers and similar articles, of man-made fibers: other: padded, sleeveless jackets. The duty rate will be 16.4 percent ad valorem. We note that this item is not marked with the country of origin and fiber content. The Customs Service has ruled that country or 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. 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 garment falls within textile category designation 659. Based upon international textile trade agreements products of Bangladesh are not presently subject to quota restraints 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