CLA-2-62:PD:A:TC:I:I27 D87413
Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: The tariff classification of a woman?s reversible jacket from Cambodia, China, Malaysia, Singapore, Sri Lanka, Qatar, or the United Arab Emirates
Dear Ms. Cumins:
In your letter dated February 2, 1999, you requested a tariff classification ruling on behalf of your client, Foreign Resources Corp., located at 500 Seventh Avenue, New York, New York.
The submitted sample, style #98604 (or #38602 for plus sizes) is a woman?s reversible jacket. One side of the jacket is constructed from 60% polyester/40% acrylic knit pile fabric. The other side of the jacket is constructed from 75% silk/25% nylon woven fabric.
The garment reaches past the waist area and features a stand-up collar, long sleeves, a frontal opening secured by a heavy-duty zipper, and side slits at the bottom. There are two pockets on both sides of the front of the jacket, which are located at or below the waist. The knit side pocket has a zipper closure and the woven side pocket has no means of closure. The entire border of the jacket, including the sleeve cuffs and bottom, is trimmed in a similarly colored knit fabric, however, this trim does not feature any tightening elements.
The submitted sample will be returned under separate cover.
In accordance with GRI 3? of the Harmonized Tariff Schedule, 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 side nor the woven side of the jacket provides the essential character. Therefore, classification will be as silk based on the above.
The applicable subheading for the jacket will be 6202.99.1000 Harmonized Tariff Schedule of the United States (HTS), which provides for other women?s or girls? anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of other textile materials: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 1.5% ad valorem.
The jacket falls within textile category designation 735. Based upon international textile trade agreements, neither products of Cambodia, China, Malaysia, Singapore, Sri Lanka, Qatar, nor the United Arab Emirates are subject to quota or the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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.
Sincerely,
Constance H. Price
Acting Port Director
Miami Service Port