The tariff classification of a man’s reversible jacket from Bangladesh

NY L83466 April 18, 2005 CLA-2-62:RR:NC:WA:357 L83466 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale,FL 33301 RE: The tariff classification of a man’s reversible jacket from Bangladesh Dear Mr. Crago: In your letter dated March 16, 2005, you requested a classification ruling. The sample submitted, style number K062AA01545, is a man’s hip-length reversible jacket. Both shells of the jacket are constructed of a woven 210T 100% nylon fabric that has a polyurethane coating. The garment has a nonwoven polyester batting fill in between. The coating on each shell is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a reversible zipper closure, long sleeves with capping fabric at the wrist area and a straight cut bottom edge that is finished with capping fabric. One shell has two front slash pockets below the waist, two contrasting color strips of overlay fabric along the length of each sleeve extending from the shoulder to the wrist area and the “Casual Gear Athletics” logo printed on the left chest. The other shell has two front slash pockets below the waist, two contrasting color strips of overlay fabric along the length of each side seam and the “Casual Gear Athletics” logo printed on the left chest. 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 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 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 27.7 percent ad valorem. We note that this garment is not marked with the country of origin. Customs 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 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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