CLA-2-62:OT:RR:NC:N3:357
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a women’s reversible jacket from China
Dear Mr. Yokopenic:
In your letter dated April 29, 2011, you requested a tariff classification ruling.
The sample submitted, style number J08629A, is a women’s hip-length reversible jacket with one shell composed of a knit 100% polyester fake fur fabric. The other shell is composed of a woven 95% polyester/5% metallic jacquard fabric. The metal is not wrapped around the polyester yarns, but is instead woven into the fabric.
The jacket measures 23 inches in length from the center back and is slightly fitted at the waist. Each shell has a standup collar, a full front opening secured on both sides by four button closures, long sleeves with a 5-inch flared cuff at the wrist area and an 8-inch flared peplum-style bottom edge.
The sample is being returned to you as you have requested.
Although you suggested in your letter that the garment should be classified under 6102.30.2010, in this case neither the knit polyester fabric nor the woven polyester/metallic fabric provides the essential character. 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. Therefore, classification will be as woven polyester/metallic based on the above.
The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty will be 27.7 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 not marked with the country of origin. 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