The tariff classification of a woman's reversible jacketfrom either Malaysia, Hong Kong, Korea, Qatar, China, or the United Arab Emirates

PD C80515 November 7, 1997 CLA-2-62:PD:A:TC:I:I04 C80515 CATEGORY: Classification TARIFF NO.: 6202.99.1000 Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P. C. 67 Broad Street New York, New York 10004 RE: The tariff classification of a woman's reversible jacket from either Malaysia, Hong Kong, Korea, Qatar, China, or the United Arab Emirates Dear Mr. Kamnitz: In your letter dated October 9, 1997, you requested a tariff classification ruling on behalf of your client, Foreign Resources Corporation. The submitted sample, which you state will be imported under style number 96601 (junior sizes) and style number 36601 (plus sizes), is a woman's reversible hip-length jacket. One side of the jacket is constructed from a woven fabric composed of 75 percent silk and 25 percent nylon. The other side of the jacket is constructed from a knit 100 percent acrylic fake fur fabric. The jacket has a full frontal opening secured by a zipper closure. The garment also features two front slash pockets; a drawstring tightening at the waist; and long sleeves with elasticized cuffs. The jacket has a permanently attached hood with a drawstring tightening. The submitted sample will be returned under separate cover. In accordance with General Rule of Interpretation(GRI) 3(c), Harmonized Tariff Schedule (HTS), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the HTS Heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, the competing classifications are as a knitted acrylic jacket in Chapter 61 and as a woven silk jacket in Chapter 62. As neither the acrylic side nor the silk side imparts the garment's essential character, classification will be under the silk heading in Chapter 62 pursuant to GRI 3(c). The applicable subheading for the jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of other textile materials: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 2.1 percent ad valorem. The jacket falls within textile category designation 735. As a product of either Malaysia, Hong Kong, Korea, Qatar, or the United Arab Emirates the garment is neither subject to quota restraints nor a visa requirement. However, as a product of China the garment is subject to quota and the requirement of a visa based upon international textile trade agreements. 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. Sincerely, Signed by Anthony W. Knapik Acting Port Director Miami Service Port