The tariff classification of a woman’s reversible jacket from Hong Kong

NY G88382 April 5, 2001 CLA-2-62:RR:NC:WA:357 G88382 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Barbara Fagan Barthco International, Inc. 3801-D Beam Road Charlotte, N.C. 28217 RE: The tariff classification of a woman’s reversible jacket from Hong Kong Dear Ms. Fagan: In your letter dated March 12, 2001, on behalf of Norm Thompson Outfitters, you requested a classification ruling. The sample submitted, style number 24331, is a woman’s reversible upper thigh-length jacket. One side of the jacket is constructed of a knit brushed 100% polyester fleece fabric. The other side is constructed of a shell that is composed of a woven 85% polyester/15% nylon fabric which has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a detachable hood, a stand-up collar, a full front opening that is secured by a reversible zipper pull closure that extends to the top of the collar, a drawcord tightening at the waist, long sleeves with elasticized cuffs and a straight cut hemmed bottom. The hood can be secured to the garment by three button closures on both the woven fabric side and the knit fabric side. The knit fabric side of the garment has a left chest pocket and two front pockets below the waist. A hook and loop fastener secures each pocket. The woven fabric side of the garment has two front pockets below the waist that are covered by an overlay of fabric and a locker loop on the rear yoke. 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 100% polyester fabric nor the woven 85% polyester/15% nylon fabric provides the essential character. Therefore, classification will be as woven based on the above. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. We note that this jacket 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. This jacket falls within textile category designation 635. 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