CLA-2-62:RR:NC:WA:357 M82829
Mr. Daniel J. Nolan
Kuehne & Nagel, Inc.
1261 Aviation Blvd.
Suite 190
Hebron, KY 41048
RE: The tariff classification of a man’s double jacket set and banners from Vietnam
Dear Mr. Nolan:
In your letter dated May 1, 2006, on behalf of Holloway Sportswear, Inc., you requested a classification ruling.
The first sample submitted, Prototype number A035, “4-in-one Men’s Jacket,” is a man’s two-piece jacket set consisting of an upper thigh-length outer jacket and a hip-length reversible inner jacket, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.
The outer jacket is constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating. The garment is lined in the upper body with a mesh fabric and in the lower body and sleeves with a woven man-made fiber fabric. The jacket has a full front opening secured by a double pull zipper closure as well as a secondary zipper for attaching the inner jacket. An overlapping flap with five snap closures covers the zipper area. The jacket has a stand-up collar and a zip-off hood with a drawcord tightening. The hood can be rolled up and stored within the collar by two hook and loop fasteners. The garment also has long sleeves with elastic and a tab with a hook and loop fastener on the cuffs, two triple entry front pockets below the waist that are secured by a zipper closure and a flap with a hook and loop fastener, two inner pockets, one of which has a zipper closure, and a drawcord tightening through the bottom hem. A locker loop on the inner portion of the collar and a tab with a snap closure on the inner portion of the wrist area are used for attachment of the inner jacket.
The inner jacket is reversible. One shell of the jacket is constructed of a woven 100% polyester fabric that has a polyurethane coating. The other shell is constructed of a knit brushed fleece 100% polyester fabric. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The woven fabric shell has two zippered “stow-away pockets” at the chest area that are hidden by an overlay of fabric and two front slash pockets with a snap closure at the waist. A tab with a snap closure at the nape of the neck and a fabric loop on the outer portion of the wrist areas are used for attachment to the outer jacket. The knit fabric shell has two front slash pockets at the waist.
The coating on each jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
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 the case of the inner jacket neither the knit polyester fabric nor the woven nylon fabric provides the essential character. Therefore, classification will be as woven based on the above.
Both garments are eligible for classification as water resistant. If the jackets pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), 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 or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jackets 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 27.7 percent ad valorem.
We note that the inner jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. Customs 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.
Both jackets fall within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
The other two samples are wall banners, Prototype numbers A036 and A037. Both are made of polyester woven fabric and will be imported blank. A036 has five sides and is 12” across and approximately 21” from top to the point at the bottom. The top has been folded over and sewn to make a sleeve through which a pole can be inserted. A037 is rectangular, approximately 24” across and 37” long. At each top corner there is a metal grommet for hanging. You state that one of the banners may be imported with a hanging pole; the pole would be considered part of a composite good with the banner imparting the essential character.
The applicable subheading for the banners imported separately or with a hanging pole will be 6307.90.8500, HTSUS, which provides for "Other made up textile articles…Other: Wall banners, of man made fibers." The rate of duty will be 5.8 percent ad valorem.
The samples are being returned to you.
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).
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