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

NY J85287 June 30, 2003 CLA-2-62:RR:NC:WA:357 J85287 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Joe Carey Z-Ply Corporation 525 7th Ave., Suite #707 New York, N.Y. 10018 RE: The tariff classification of a woman’s reversible jacket from Vietnam Dear Mr. Carey: In your letter dated June 2, 2003, you requested a classification ruling. The sample submitted, style number 53545, is a woman’s hip-length reversible jacket. One shell of the jacket is constructed of a flower design brushed knit 100% polyester fleece fabric. The other shell is constructed of a woven 100% nylon fabric which has an acrylic coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs and an elasticized waistband. Each shell has two side seam pockets at the waist. The sample is being returned to you. 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. This garment 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 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 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 635. Based upon international textile trade agreements products of Vietnam 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