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

NY M80393 March 1, 2006 CLA-2-62:RR:NC:WA:357 M80393 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. Bertha Chow MDS Wearhouse, Inc. 1905 S. Pacific Avenue San Pedro, CA 90731 RE: The tariff classification of a man’s reversible jacket from China Dear Ms. Chow: In your letter dated January 24, 2006, and in a fax submitted February 13, 2006, you requested a classification ruling. The sample submitted, MD 197, is a man’s reversible hip-length jacket. One shell of the jacket is constructed of a knit brushed 100% polyester fleece fabric. The other shell is constructed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The jacket has a zip-off hood with a drawcord tightening, a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with partial elastic on the cuffs and a drawcord tightening through the bottom hem. The garment has a zipper opening surrounding each armhole that allows the user to detach and wear the jacket without the sleeves. The knit fabric shell has two front pockets at the waist and an overlay of fabric around each armhole that covers the zipper opening. The city name “San Francisco” with the depiction of a trolley car, bridge and buildings is embroidered on the rear panel. The woven fabric shell has two front pockets with zipper closures at the waist, a tab with a hook and loop closure on the sleeve cuffs, an exposed zipper surrounding each armhole, and the city name “San Francisco,” the letters “SF” and the depiction of a bridge embroidered onto the left chest. 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 knit polyester fabric nor the woven polyester fabric with the visible polyurethane coating on the inner surface provides the essential character. Therefore, classification will be as woven, based on the above. In your letter you suggest classification for this garment under HTSUS 6201.93.3000. Legal Note 5 of Chapter 62 of the HTS states that garments described in heading 6210 and any other heading within the chapter (except 6209) are to be classified in heading 6210. Inasmuch as the woven polyester side has a visible coating on the inner surface, this garment is classifiable in 6210, as a jacket of man-made fibers. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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