The tariff classification of a men’s jacket and vest from China and Thailand

N032119 July 11, 2008 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025; 6113.00.9084 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th St. New York, NY 10018 RE: The tariff classification of a men’s jacket and vest from China and Thailand Dear Ms. Kelly-Kobayashi: In your letter dated June 26, 2008, on behalf of Zero Restriction, you requested a classification ruling. Samples were submitted and are being returned as you requested. The first item, article # 0139, is a men’s outerwear jacket with a shell made from a 100% polyester knit fabric with a polyurethane plastic membrane bonded to the inner surface. This jacket has a partial front opening with a zipper closure extending to the top of the collar, three-quarter length sleeves, side seam pockets with zippers, one breast pocket with a zipper closure, an elasticized bottom hem and a 100% polyester knit lining. The second item, article # D985, is a men’s reversible outerwear vest. One side is made from a 95% wool/5% spandex knit fabric; the other side is made from a 100% polyester knit fabric with a polyurethane plastic membrane bonded to the inner surface. The garment has a partial front opening secured by a zipper with a reversible pull, an elasticized bottom and zippered pockets at the waist on the wool-blend side. Examination of this garment indicates that it is a true reversible, with both sides fully finished and suitable for wear on the exterior. The applicable subheading for the pullover jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the reversible vest will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The duty rate will be 7.1 percent ad valorem. We note that the reversible vest is marked with the country of origin and fiber content on a label sewn inside one of the pockets. Customs and Border Protection 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 those 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 Customs and Border Protection 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 pullover jacket falls within textile category 634; the vest falls within category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division