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

N057179 April 23, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a women’s reversible outerwear jacket from China Dear Mr. Ching: In your letter dated April 7, 2009, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style 11327mdb, is a reversible jacket with a center back length of approximately twenty-six inches. One side is made from a knit pile fake fur fabric with a polyester ground fabric and a modacrylic pile. The other side is a woven 100% polyester fabric with a PU (polyester) coating on the inner surface. The jacket has a full front opening secured by a zipper closure with a reversible pull, long sleeves with fake fur trim, an elasticized bottom hem trimmed with fake fur, slant pockets at the waist on both sides and a fake fur collar. The classification of a garment as reversible depends on whether the item is a “true reversible,” i.e., whether it is suitable for use with either side on the exterior. This depends on several factors, including the quality of workmanship and finishing, the appropriateness of the materials used and the viability of each side as an outer shell. In this case the jacket is equally suitable for use with either side on the exterior. Therefore, it is classifiable in Chapter 62, HTSUS. Examination of the woven fabric indicates that as a result of the coating the fibers that make up the yarns in the filling are not discernible. Consequently, the woven fabric is visibly coated for tariff purposes. The applicable subheading for style 11327mdb will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). For current information on textile quota/visa requirements, please refer to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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