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

NY I83191 July 17, 2002 CLA-2-62:RR:NC:WA:357 I83191 CATEGORY: Classification TARIFF NO.: 6202.99.1000 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman’s reversible jacket from China Dear Ms. Shira: In your letter dated June 19, 2002, on behalf of your client, Foreign Resources Corp., you requested a classification ruling. The sample submitted, style number 26003, is a woman’s upper thigh-length jacket. One shell is constructed of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven polyester batting fill. The other shell is constructed of a woven 75% silk/25% nylon fabric. The garment will also be imported under style number 2637 in plus sizes. The jacket is fitted at the waist, has a fold down pointed collar and long sleeves with a capping fabric at the wrist area. Each shell has a full front opening secured by a four-button closure and two on-seam pockets below the waist. The entire jacket is finished with a capping fabric surrounding its edges. The garment 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 woven polyester shell fabric nor the woven silk/nylon shell fabric provides the essential character. Therefore, classification will be as woven silk/nylon fabric based on the above. The applicable subheading for the jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks, windbreakers and similar articles: of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The duty rate will be 0.6 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 jacket falls within textile category designation 735. Based upon international textile trade agreements products of China are not presently subject to quota restraints or 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