The tariff classification of a women's reversible cape from Portugal

NY C80997 November 21, 1997 CLA-2-62:RR:NC:WA:357 C80997 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Jerry P. Wiskin Simons & Wiskin 90 West Street New York, NY 10006 RE: The tariff classification of a women's reversible cape from Portugal Dear Mr. Wiskin: In your letter dated October 21, 1997, on behalf of Wilderness Trading Co. Limited, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The item in question, style FC1, is sleeveless and has no closure. It is worn around the shoulders and wraps in front. Its overall length is approximately thirty-eight inches. According to you letter the garment is reversible. One side features an imitation animal fur print on a woven pile fabric comprised of cotton and viscose (rayon). The other side is comprised of a woven, lightly brushed acrylic fabric. In support of classification as cotton based on the printed side imparting the essential character, you indicated that when imported the garment will have its care and other required labels sewn in the center neck area of the unprinted side, although the sample does not have any labels. You also indicated that the faux fur theme is an important part of the importer's marketing efforts. Finally, you cited rulings on essential character from our Headquarters office. While it has traditionally been uncommon for labels to appear on the outer part of a garment, in the last several years there have been many situations where labels are displayed on the exterior of garments, including reversible outerwear. These labels have been employed as part of the overall look of certain garments. Therefore, we would not automatically infer an essential character from the presence of a label. It has been uncommon for Customs in recent years to anticipate a preference on the part of the consumer in the use of reversible outerwear. Instead, such merchandise has generally been classified based on GRI 3(c), under the heading which occurs last among those under consideration. The applicable subheading for the cape will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The rate of duty will be 29 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division