The tariff classification of a woman’s reversible paddedsleeveless jacket from Hong Kong

PD F82886 March 10, 2000 CLA-2-62:PD:A:TC:I:I04 F82886 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Jennifer Josten, Account Executive Barthco International, Incorporated 721 Chestnut Street Philadelphia, Pennsylvania 19106 RE: The tariff classification of a woman’s reversible padded sleeveless jacket from Hong Kong Dear Ms. Josten: In your letter dated February 9, 2000, you requested a tariff classification ruling on behalf of your client, Leonard Feinberg. The submitted sample, style number 12130, is a woman’s reversible padded sleeveless jacket. One side of the jacket is constructed from a 100 percent polyester knitted fleece fabric. The other side of the jacket is constructed from a 100 percent nylon woven fabric that has a visible polyurethane coating on the inner surface. The jacket extends to the waist and features a full frontal opening secured by a zipper closure. The zipper closure extends to the top of the garment’s collar. The knit side of the jacket features two on-seam side pockets. The woven side of the jacket features two slanted front pockets with zipper closures. 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. The competing classifications are as a knitted polyester jacket in HTS Heading 6102 and as a woven polyester jacket in HTS Heading 6210. In this case, neither the knit polyester side of the jacket nor the woven polyester side of the jacket imparts the essential character of the garment. Pursuant to GRI 3(c), the garment will be classified in HTS Heading 6210. The applicable subheading for the jacket will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other women’s or girls’ garments: of man-made fibers…other…other. The rate of duty will be 7.3 percent ad valorem. The jacket falls within textile category designation 659. As a product of Hong Kong, the garment is subject to quota and the requirement of a visa. 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 that 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, Allen Gina Acting Port Director Miami Service Port