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

NY L83827 April 27, 2005 CLA-2-62:RR:NC:WA:357 L83827 CATEGORY: Classification TARIFF NO.: 6202.99.1000 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a women’s reversible jacket from China Dear Mr. Stack: In your letter dated April 4, 2005, on behalf of your client, Amerex Group, Inc., you requested a classification ruling. The sample submitted, style number 525272, is a woman’s reversible lower hip-length jacket. One shell of the jacket is constructed of a woven 60% wool/40% polyester fabric. The other shell is constructed of a woven 100% silk fabric that is quilted in a diamond pattern to a nonwoven 100% polyester batting fill. The garment’s hood and cuffs are composed on both shells of the wool/polyester fabric. The jacket will also be imported under style number 725272 in women’s plus sizes. The jacket is slightly fitted at the waist, has an integral hood and a full front opening secured by a reversible zipper pull closure. The jacket also has long sleeves with cuffs that can be folded over at the wrist area and a straight cut hemmed bottom. Both shells have two vertical front on-seam pockets below the waist. 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 woven wool/polyester fabric nor the woven silk fabric provides the essential character. Therefore, classification will be as woven silk 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 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 rate of duty is free. We note that this jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. 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 735. 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