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

NY H81932 July 3, 2001 CLA-2-62:RR:NC:WA:357 H81932 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6204.62.4020 Ms. Susan White White + Warren 80 West 40th Street 3rd Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s reversible jacket and a woman’s pair of trousers from Hong Kong Dear Ms. White: In your letter dated June 7, 2001, on behalf of A Fine Gauge, Inc., dba White + Warren, you requested a classification ruling. Two samples were submitted as follows: Style number 4568 is a woman’s reversible lower hip-length jacket. In a phone conversation it was indicated that one side of the jacket is constructed of a shell composed of a knit 50% wool/50% acrylic fabric. The other shell is constructed of a woven 95% cotton/5% polyester fabric. It was further indicated that the garment is not coated. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a reversible zipper pull closure, long hemmed sleeves and a drawcord tightening through the bottom hem. The garment has two side seam pockets on both the knit fabric side of the garment and the woven fabric side. Style number 4645 is a woman’s pair of pull-on trousers. In a phone conversation it was indicated that the trousers are constructed of a shell composed of a woven 95% cotton/5% polyester fabric. The trousers have an elasticized waistband, two side seam pockets with zipper closures below the waist and long trouser legs that are hemmed at the ankles with no tightening element. The samples are 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 the case of the jacket neither the knit wool/acrylic fabric nor the woven cotton/polyester fabric provides the essential character. Therefore, classification will be as woven based on the above. The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, (including ski-jackets) windbreakers and similar articles, of cotton. The duty rate will be 9.1 percent ad valorem. The applicable subheading for the pair of trousers will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s trousers and breeches: of cotton. The duty rate will be 16.9 percent ad valorem. We note that the 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 jacket falls within textile category designation 335. The trousers fall within textile category designation 348. 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