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

N109235 June 24, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Rd. 5th Floor Moonachie, N.J. 07074 RE: The tariff classification of a women’s reversible jacket from China Dear Ms. McKnight: In your letter dated June 4, 2010, on behalf of Amerimark Direct, LLC, you requested a tariff classification ruling. The sample submitted, style number 056327, is a women’s lower hip-length reversible jacket. One shell of the jacket is composed of a knit 50% acrylic/50% polyester berber fleece fabric. The other shell is composed of a woven 100% polyester fabric that has a visible coating on the inner surface. The jacket has a fold-down pointed collar composed of a corduroy fabric, long hemmed sleeves and a straight cut hemmed bottom. The knit fabric shell has a full front opening secured by a right-over-left, five button closure and two front patch pockets below the waist. The woven fabric shell has a full front opening secured by a left-over-right, five button closure, a front placket composed of the knit berber fabric and two front patch pockets below the waist. Although the jacket has a left-over-right closure on the woven fabric shell, the cut of the garment clearly indicates that the jacket is designed for women. 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 knit acrylic/polyester fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven, based on the above. The applicable subheading for the jacket will be 6210.50.5020, 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 women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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/. We note that this garment is marked with the country of origin by means of a fabric label sewn inside one of the pockets. CBP 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. 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 “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”). 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