The tariff classification of a woman's woven reversible jacket from Hong Kong

NY B89667 October 10, 1997 CLA-2-62:RR:NC:TA:360 B89667 CATEGORY: Classification TARIFF NO.: 6204.39.6000 Ms. Esta Knipper Abe M. Knipper, Inc. 80 Sheridan Boulevard Inwood, NY 11096 RE: The tariff classification of a woman's woven reversible jacket from Hong Kong Dear Ms. Knipper: In your letter dated September 12, 1997, you requested a classification ruling on behalf of Magaschoni Inc. The sample submitted with your request will be returned to you under separate cover. Style A629220 is a reversible jacket with one outer shell constructed from 100 percent silk woven fabric and the other side constructed from 72 percent acetate and 28 percent polyester woven fabric. The garment features long sleeves, a stand-up collar, two patch pockets below the waist and an unsecured full front opening. In this case, because the garment is reversible, either side is functional and appropriate for wear. Neither of the outer shell fabrics, therefore, imparts the essential character of the jacket. The garment will be classified using GRI 3(c), which states that the classification is based upon the heading which occurs last in numerical order among those which equally merit consideration. The two competing subheadings are 6204.39.3010, HTS, (artificial) and 6204.39.6000, HTS, (silk). As such, the garment is classifiable under the heading for women's suit-type jackets and blazers of silk.  The applicable subheading for style A629220 will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers...: of other textile materials: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 5 percent ad valorem. Style A629220 falls within textile category designation 735. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints. 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 Patricia Schiazzano at (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division