CLA-2-62:RR:NC:WA:357 G88860
Mr. Mark Haney
IBERC
1317 F Street, N.W.
Suite 300
Washington, DC 20004
RE: The tariff classification of two men’s reversible jackets from Taiwan
Dear Mr. Haney:
In your letter dated March 16, 2001, on behalf of KBS Apparel Group, Inc., you requested a classification ruling.
Two samples were submitted as follows: Style numbers EG-1 and EG-2 are two men’s hip-length reversible jackets. Both jackets are constructed on one side of a shell composed of a brushed knit 60% cotton/40% polyester fleece fabric. Both jackets are constructed on the other side of a shell composed of a woven 100% nylon taffeta fabric that has a polyurethane coating for water resistance and is quilted in a diamond pattern to a nonwoven batting fill.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
Each jacket has an integral hood with a drawcord tightening, a full front opening that is secured by a reversible zipper pull closure, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. Style number EG-1 has two front pockets on the knit fabric side of the garment and two front pockets with zipper closures on the woven fabric side. Style number EG-2 has two front pockets on both the woven fabric side of the garment and the knit fabric side.
The samples are being returned to you as you have requested.
In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 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 for both style numbers EG-1 and EG-2 neither the knit cotton/polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification for each jacket will be as woven based on the above.
If style numbers EG-1 and EG-2 pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.
If style numbers EG-1 and EG-2 do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.2 percent ad valorem.
With your letter you submitted a test report from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.
We note that neither style number EG-1 or EG-2 is marked with the country of origin and fiber content. The Customs Service 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.
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.
Each jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and 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.customs.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 W. Raftery at 212-637-7076.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division