The tariff classification of two women’s reversible padded sleeveless jackets from China

NY G87267 March 9, 2001 CLA-2-62:RR:NC:WA:357 G87267 CATEGORY: Classification TARIFF NO.: 6202.93.2020; 6202.99.1000 Mr. R.I. Hasson Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, N.Y. 11434 RE: The tariff classification of two women’s reversible padded sleeveless jackets from China Dear Mr. Hasson: In your letter dated February 14, 2001, on behalf of Eastern Pacific Apparel Co., you requested a classification ruling. Two samples were submitted as follows: Style number 6472DG is a woman’s reversible padded sleeveless jacket. One side of the garment is constructed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a woven 100% polyester fabric. The garment has a nonwoven batting fill. The padded sleeveless jacket has a stand-up collar, oversized armholes, a full front opening that is secured by a reversible zipper pull closure and a straight cut hemmed bottom. The garment features on both the knit fabric side of the garment and on the woven fabric side two front slash pockets at the waist and the logo “EP Pro” embroidered onto the rear portion of the collar. Style number 6454DE is a woman’s reversible padded sleeveless jacket. One side of the garment is constructed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a woven leopard-style print 100% silk fabric. The garment has a nonwoven batting fill. The garment features a stand-up collar, oversized armholes, a full front opening that is secured by a reversible zipper pull closure and a straight cut hemmed bottom. The garment has two front slash pockets at the waist both on the knit fabric side of the garment and on the woven fabric side. On the knit fabric side the logo “EP Pro” is embroidered onto the rear portion of the garment’s collar. The samples are being returned to you. 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. For style number 6472DG neither the knit polyester fleece fabric nor the woven polyester fabric provides the essential character. For style number 6454DE neither the knit polyester fleece fabric nor the woven silk fabric provides the essential character. Therefore, classification will be as woven for both styles 6472DG and 6454DE based on the above. The applicable subheading for style number 6472DG will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s padded sleeveless jackets, of man-made fibers, other. The duty rate will be 15.5 percent ad valorem. The applicable subheading for style number 6454DE will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 0.9 percent ad valorem. We note that both styles 6472DG and 6454DE are 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. Style number 6472DG falls within textile category designation 659. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. Style number 6454DE falls within textile category designation 735. Based upon international textile trade agreements products of China are not presently subject to quota restraints nor 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