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

NY H81795 June 28, 2001 CLA-2-62:RR:NC:WA:357 H81795 CATEGORY: Classification TARIFF NO.: 6202.99.1000 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman’s reversible padded sleeveless jacket from China Dear Ms. Baron: In your letter dated June 1, 2001, on behalf of your client, United Retail, Inc., you requested a classification ruling. The sample submitted, style number 0020, is a woman’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a knit fake fur 100% acrylic fabric. The other side is constructed of a woven 100% silk fabric. The padded sleeveless jacket has a stand-up collar that is composed of a knit fake fur fabric, oversized armholes, a full front opening that is secured by a reversible zipper pull closure and a straight cut bottom hem. The woven fabric side of the garment has two front slash pockets at the waist. 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 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 acrylic fabric nor the woven 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 women’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. 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