The tariff classification of a man’s reversible padded sleeveless jacket from Myanmar (Burma)

NY H88454 March 26, 2002 CLA-2-62:RR:NC:WA:357 H88454 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s reversible padded sleeveless jacket from Myanmar (Burma) Dear Ms. Bounds: In your letter dated February 28, 2002, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number U1246, “Spitfire Reversible Vest”, is a man’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a brushed knit 100% polyester fleece fabric. The other shell is constructed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The padded sleeveless jacket has a stand-up collar, oversized armholes, a full front opening secured by a reversible zipper pull closure that extends to the top of the garment’s collar and an elasticized waistband. The knit fabric side of the garment has two front slash pockets at the waist. The woven fabric side has two front slash pockets at the waist and free hanging front and rear yokes that are secured by hook and loop fasteners. The sample is being returned to you as you have requested. In accordance with General Rule of Interpretation (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 polyester fabric nor the woven nylon 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 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: other. The duty rate will be 7.2 percent ad valorem. We note that this garment is not marked with the country of origin. 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV. The padded sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of Myanmar (Burma) 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division