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

NY F88436 June 22, 2000 CLA-2-61:RR:NC:WA:357 F88436 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a woman's reversible padded sleeveless jacket from Hong Kong Dear Mr. Maher: In your letter dated June 12, 2000, on behalf of Sport Elle, Inc., you requested a classification ruling. The sample submitted, style number 326108-3, is a man's hip-length reversible padded sleeveless jacket. One side of the garment is constructed of a brushed knit 100% polyester fleece fabric. The other side is constructed of a knit 100% polyester fabric that has a visible polyurethane sheet on the outer surface. The polyurethane coating does not completely obscure the underlying knit polyester fabric. The padded sleeveless jacket has a stand-up collar, oversized armholes and a full front opening that is secured by a reversible zipper pull closure that extends to the top of the garment's collar. Each side of the garment has two front zippered pockets at the waist. The sample is being returned to you as you have requested. In accordance with Legal Note 8 to Chapter 61, HTS, garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113. The applicable subheading for the padded sleeveless jacket will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other: woman's or girls'. The duty rate will be 7.3 percent ad valorem. We note that the padded sleeveless jacket is not marked with the country of origin and fiber content. 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