The tariff classification of a women’s jacket set from Taiwan

N044661 December 3, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020; 6102.30.2010 Ms. Marg Shadid Let’s Go Designs 3925 S. Lake Creek Drive Wilson, WY 83014 RE: The tariff classification of a women’s jacket set from Taiwan Dear Ms. Shadid: In your letter dated November 7, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, “Waterproof Utility Jacket for Dog Walking,” consists of a woven outer jacket with design features to facilitate walking a dog and a knitted inner jacket. The outer jacket has a shell made from a woven 100% nylon fabric with a visible PU (polyurethane) coating on the inner surface and a lining of woven 100% nylon fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar and is covered by a storm flap, long zip-off sleeves with partially elasticized ends and tabs with hook and loop closures, double entry bellows pockets at the waist, a rollup hood that stores within the collar, two inner mesh pockets, one left chest pocket, a zippered pocket on the left sleeve in the seam, an elasticized tunneled drawstring with cord locks above the waist, a fabric belt which may be used as a leash looped through the jacket’s back, zipper halves along the front opening parallel to the closure used for attaching the inner jacket and reflective piping in various seams. Removal of the sleeves allows the garment to be worn as a vest. The pockets are intended to store various dog walking accessories, such as plastic bags for droppings, dog treats, etc. The production version will include sealed seams. The inner jacket is made from a heavily napped 100% polyester knitted fabric lined in the front panels with woven nylon fabric. It has a full front opening with a zipper closure extending to the top of the collar, long sleeves elasticized at the ends, slant pockets with woven welting at the waist, an elasticized drawstring with cord locks through the bottom hem, woven overlays at the shoulders and upper back and small fabric loops at the sleeve ends and in the collar seam to attach this jacket to the outer jacket. The overlay on the upper back has a contrasting silhouette of a dog in a reflective material. The woven fabric portions match the fabric comprising the shell of the outer jacket. You suggested that the inner jacket should not be classified separately, noting that your article is not designed as a two-in-one jacket. However, examination of the sample indicates that the zipper pull attaching the inner jacket to the outer jacket is reversible, allowing it to function as a closure for the inner jacket. In addition, the inner jacket has slant pockets at the waist which are accessible only when it is worn separately and it has a reflective logo visible only when the knit jacket is worn by itself. In all material respects this inner jacket is suitable for separate wear and is indistinguishable from other jackets that are parts of acknowledged jacket sets or which are sold individually. That it does not have any special features to facilitate dog walking makes it no less a separate garment for tariff purposes. As such, the inner jacket is governed by Harmonized Tariff Schedule Section XI Legal Note 14, which states that textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. The applicable subheading for the outer jacket of style “Waterproof Utility Jacket for Dog Walking” will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the inner jacket of style “Waterproof Utility Jacket for Dog Walking” will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles, knitted or crocheted, of man-made fibers. The duty rate will be 28.2 percent ad valorem. 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/. Both jackets fall within textile category 635. 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. Included with your ruling request was a photocopy of a sample marking label that appears to be intended for the outer jacket. We note that the outer jacket has a sewn-in label in the neck with the country of origin, but the inner jacket has no label. Because the two articles are regarded as separate garments, each should be marked in compliance with the marking requirements of Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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