The tariff classification of two men’s reversible jackets from Hong Kong and China

NY I83834 July 23, 2002 CLA-2-62:RR:NC:WA:357 I83834 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of two men’s reversible jackets from Hong Kong and China Dear Ms. Wilson: In your letter dated June 28, 2002, you requested a classification ruling. Two samples were submitted as follows: Style number F25CX301 is a man’s hip-length reversible jacket. One shell of the jacket is constructed of a woven 47% polyester/11% nylon/42% cotton fabric. The other shell is constructed of a woven 100% cotton fabric. In a phone conversation you indicated that the jacket is not coated for water resistance. The jacket has a fold-down pointed collar with a one-button closure at the neck, a full front opening secured by a reversible zipper pull closure, long sleeves with a tab secured by an adjustable button closure on the cuffs and a straight cut bottom hem. The cotton fabric shell has two vertical front pockets with zipper closures at the waist, a textile locker loop on the rear portion of the collar and an adjustable self fabric rear belt that can be tightened on each side of the waist by a tab with a metal buckle. The blended shell has two vertical front pockets with zipper closures at the waist and an elasticized tightening on the rear panel that has two adjustable side seam button tabs at the bottom hem. Style number F25CX402 is a man’s lower hip-length reversible jacket. One shell of the jacket is constructed of a woven 58% nylon/42% cotton fabric which has a polyurethane coating for water resistance. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The other shell is constructed of a knit brushed fleece 100% polyester fabric. The jacket has an integral hood with a drawcord tightening, a stand-up collar, a full front opening secured by a reversible zipper pull closure, long sleeves with capping fabric at the wrists and a drawcord tightening through the bottom hem. On the woven shell the hood can be rolled up and stored within the collar by three hook and loop fasteners. The woven shell also has a vertical pocket with a zipper closure on the left chest, a vertical pocket with a zipper closure on the left sleeve and two front vertical pockets with zipper closures at the waist. The knit shell has a vertical pocket with a zipper closure on the left chest and two front vertical pockets with zipper closures at the waist. The samples are 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 the case of style number F25CX301 neither the woven blended shell nor the woven 100% cotton shell provides the essential character. Therefore, classification will be as woven 47% polyester/11% nylon/42% cotton fabric based on the above. In the case of style number F25CX402 neither the knit 100% polyester fabric shell nor the woven 58% nylon/42% cotton fabric shell provides the essential character. Therefore, classification will be as woven 58% nylon/42% cotton fabric based on the above. The applicable subheading for style number F25CX301 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers. The duty rate will be 28.1 percent ad valorem. Style number F25CX402 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem. We note that the jackets are 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. Each jacket falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong and China 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division