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

NY H86433 January 9, 2002 CLA-2-62:RR:NC:TA:357 H86433 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Arthur Bodek Akin, Gump, Strauss, Hauer & Feld, LLP 590 Madison Ave. New York, NY 10022 RE: The tariff classification of a women’s reversible jacket from Hong Kong Dear Mr. Bodek: In your letter dated December 14, 2001, on behalf of Liz Claiborne, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style KXRU3597, is a women’s reversible outerwear jacket with a full-front opening secured by a five-button closure and with buttoned cuffs at the end of long sleeves. One side of the garment is composed of a woven cotton twill fabric and features slant pockets at the waist, adjustment tabs on the waistband and chest pockets with buttoned flaps. The pointed collar has a button-off imitation fur second collar. The other side of the garment is composed of a woven nylon fabric diamond-quilted to a lightweight batting. In your letter you suggested classification as a jacket of cotton, based on your belief that the cotton side provides the essential character to the garment. In examining the garment it is our conclusion that, although the cotton side has more features than the nylon side, either side is functional and appropriate for wear. As such, neither side can be said to impart the essential character, requiring us to classify according to General Rule of Interpretation 3(c), which directs us to classify according to the heading which occurs last among those which equally merit consideration. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski jackets), windbreakers and similar articles. The duty rate will be 28.1 percent ad valorem. This jacket falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong are subject to quota 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division