The tariff classification of a woman’s reversible jacket from Singapore

PD F86483 May 23, 2000 CLA-2-62:LA:S:T:1:3:I12 F86483 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Angela Masco Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a woman’s reversible jacket from Singapore Dear Ms. Masco: In your letter dated May 5, 2000, you requested a tariff classification ruling. The submitted sample, styleW4997Rev1, is a woman’s reversible jacket. One side is constructed from 100% polyester woven fabric. The other side is constructed from 65% wool/30% polyester/5% other fibers woven fabric. The jacket features a collar, a full frontal opening with five snap closures and one button at the neck, pockets, a lining, long sleeves without cuffs, and a straight hemmed bottom. Neither side of the jacket imparts the essential character of the garment. Therefore, in accordance with the General Rules of Interpretation, 3C, the garment is classified under the heading which occurs last in the tariff schedules. Your sample will be returned as requested. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s anoraks and similar garments of man-made fibers. The rate of duty will be 28.4% ad valorem. The jacket falls within textile category designation 635. As a product of Singapore, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport