The tariff classification of a man’s combination reversible padded sleeveless jacket/poncho from the Philippines; Composite Goods

NY G87094 March 7, 2001 CLA-2-62:RR:NC:WA:357 G87094 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Ms. Carie Samuel Fritz Companies, Inc. 2335 W. Sunset Springfield, Mo. RE: The tariff classification of a man’s combination reversible padded sleeveless jacket/poncho from the Philippines; Composite Goods Dear Ms. Samuel: In your letter dated February 8, 2001, on behalf of Mahco, Inc., you requested a classification ruling. The sample submitted, style number G0946, is a man’s combination reversible padded sleeveless jacket/poncho. The padded sleeveless jacket portion of the article is constructed on one side of a shell composed of a brushed knit 100% polyester fleece fabric with an overlay fabric of a woven camouflage design 100% nylon fabric on the rear yoke, as binding fabric surrounding the armholes and as a one-inch strip of fabric at the bottom hem. The other side of the padded sleeveless jacket is entirely composed of a woven camouflage design 100% nylon fabric. The poncho portion of the article is constructed of a woven 100% nylon fabric. In a phone conversation it was indicated that the woven nylon fabric portion of the padded sleeveless jacket is not coated but that the nylon fabric poncho has a polyurethane coating. The polyurethane 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 with a drawcord tightening, oversized armholes, a full front opening secured by a reversible zipper pull closure and a drawcord tightening at the bottom hem. The knit fleece side of the garment has two front pockets at the waist and an embroidered emblem on the left chest. The woven nylon fabric side has two front pockets with zipper closures at the waist and a large pouch pocket with a zipper closure on the rear panel. Sewn to the inside of the pouch pocket is the poncho. The poncho is a pullover garment that has an integral hood with a drawcord tightening and a partial opening at the neck which is secured by two snap closures. The poncho is rectangular in shape, has no armholes and hangs loosely from the shoulders to the bottom hem. The component has a full opening on each side that is secured by two snaps. The poncho can be worn over the padded sleeveless jacket during inclimate weather and folded and stored in the pouch pocket when not in use. Also sewn to the inside of the pouch pocket is an additional storage bag with a double zipper pull closure. The bag can be inverted and both the padded sleeveless jacket and the poncho can be folded and secured within the bag by the zipper closure allowing the wearer to pack and carry the garments. 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 padded sleeveless jacket nor the poncho provides the essential character. Therefore, classification will be as a padded sleeveless jacket based on the above. Because neither the knit nor woven side of the padded sleeveless jacket portion of the combination article provides the essential character, classification is again based on GRI 3(c), as woven. The applicable subheading for the combination garment will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ padded, sleeveless jackets, of man-made fibers: other. The duty rate will be 15.5 percent ad valorem. We note that this article 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 combination garment falls within textile category designation 659. Based upon international textile trade agreements products of the Philippines 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