CLA-2-62:RR:NC:WA:360 NY K86596
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue-Suite 4500
New York, NY 10106
RE: The tariff classification of women’s reversible jackets from China
Dear Mr. Zelman:
In your letter dated May 28, 2004, you requested a classification ruling on behalf of Tahari, Ltd. The sample will be returned, as requested.
Style E08EG114, is a women’s reversible jacket, with each side made of a different fabric. One side of the jacket is screen printed and constructed from 100 percent silk woven fabric; the other side is constructed from yarn dyed woven fabric, 74 percent wool, 16 percent viscose, 7 percent nylon, and 3 percent other fibers. The screen printed side is trimmed with piping and grosgrain finishing. The yarn dyed side has four flapped pockets, two at chest level and two at the waist with a grosgrain overlays that secure the edges of the pocket flaps and collar. The garment has long hemmed sleeves and a full front opening with snap closures that can be attached regardless of which side is worn on the outside.
It is your contention that this garment is classifiable as an outerwear jacket under heading 6202, HTS. The garment has the styling and characteristics of garments classifiable as suit-type jackets or blazers under heading 6204, HTS.
As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6204.31 and 6204.39, HTS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, the garment is considered to be of silk, under the subheading that occurs last.
The applicable subheading for the jacket will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s suit-type jackets and blazers…containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1% ad valorem.
You have asked about the correct country of origin marking for this reversible garment. You propose either a heavy paper or cardboard hangtag, prominently stating the country of origin and affixed to the garment at the neck or collar, or by means of a hangtag plus a woven label sewn into the inside seam of any of the pockets. You did not provide a sample of the intended marking or where the size and care information will be attached. The Customs Service has previously ruled that country of origin marking on reversible 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.
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 U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.
The jacket falls within textile category designation 735. Based upon international textile trade agreements this category from China is not subject to quota nor to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division