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

NY F81370 January 12, 2000 CLA-2-62:RR:NC:WA:357 F81370 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Dana N. Mobley J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of a woman's reversible padded sleeveless jacket from Hong Kong Dear Ms. Mobley: In your letter dated December 21, 1999, you requested a classification ruling. The sample submitted, lot number 662-7560, is a woman's reversible hip-length padded sleeveless jacket. One side of the padded sleeveless jacket is constructed of a shell composed of a knit 100% polyester brushed pile fabric. The other side is constructed of a woven 100% nylon fabric that has a 600mm polyurethane coating for water resistance. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has an integral hood, a full front opening secured by a reversible zipper pull closure and a drawcord tightening through the bottom hem. The garment features two zippered front pockets on the knit fabric side of the garment and two front pockets with side openings on the woven fabric side. 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 the knit polyester fabric side nor the woven nylon fabric side provides the essential character. Therefore, classification will be as woven nylon fabric based on the above. The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other: woman's or girls' padded, sleeveless jackets, other. The duty rate will be 15.7 percent ad valorem. We note that this padded sleeveless jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of 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 padded sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division