The tariff classification of a man’s reversible padded sleeveless jacket from Japan

NY G88772 April 23, 2001 CLA-2-62:RR:NC:WA:357 G88772 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Ms. Lisa Whiles James J. Boyle & Co. 7505 N.E. Ambassador Place, Suite B Portland, OR 97220 RE: The tariff classification of a man’s reversible padded sleeveless jacket from Japan Dear Ms. Whiles: In your letter dated March 7, 2001, on behalf of Pendleton Woolen Mills, you requested a classification ruling. The sample submitted, style number AK490, “Guggenheim Reversible Vest”, is a man’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a double-knit 100% wool fabric. The other side is constructed of a woven 60% polyester/40% cotton fabric that is quilted to a nonwoven batting insulation fill. The padded sleeveless jacket has a stand-up collar, oversized armholes that are edged with a knit wool fabric, a full front opening that is secured by a reversible zipper pull closure and a straight cut bottom hem. The knit fabric side of the garment has two front slash pockets at the waist. The woven fabric side has a leather label on the rear yoke below the collar that features the “Pendleton since 1863” logo. The sample is 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. In this case neither the knit wool fabric nor the woven polyester/cotton 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 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers: other . The duty rate will be 15.5 percent ad valorem. We note that the padded sleeveless jacket is marked with the country of origin and fiber content by means of a fabric label sewn onto the left side seam on the woven fabric side of the garment. 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 Japan are not presently subject to quota restraints but a visa is required. 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