The tariff classification of a woman’s reversible padded sleeveless jacket from China

NY G88091 March 28, 2001 CLA-2-62:RR:NC:WA:357 G88091 CATEGORY: Classification TARIFF NO.: 6202.99.1000 Mr. Rico Law BEPC Limited 1016 S. Vail Avenue Montebello, CA 90640 RE: The tariff classification of a woman’s reversible padded sleeveless jacket from China Dear Mr. Law: In your letter dated March 1, 2001, you requested a classification ruling. The sample submitted, style number F0120001, is a woman’s reversible padded sleeveless jacket. One side of the garment is constructed of a shell composed of a leopard design knit pile 75% acrylic/25% polyester fabric. The other side is constructed of a shell composed of a woven 100% silk fabric that is quilted to a nonwoven batting fill. 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. The garment has two front pockets located at the waist on both the knit fabric side of the garment and on the woven fabric side. 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 knit 75% acrylic/25% polyester fabric nor the woven 100% silk fabric provides the essential character. Therefore, classification will be as woven based on the above. The applicable subheading for the padded sleeveless jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman’s or girls’ anoraks (including ski-jackets), 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 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 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