CLA-2-62:RR:NC:WA:357 F89168
Ms. Lavinia Chan
J. Crew Group Inc.
770 Broadway, 11th floor
New York, N.Y. 10003
RE: The tariff classification of a man's reversible jacket from China
Dear Ms. Chan:
In your letter dated July 7, 2000, you requested a classification ruling.
The sample submitted, style number 44049, is a man's hip-length reversible jacket. In a phone conversation and in a fax submitted it was indicated that one side of the garment is constructed of a woven 68% wool/32% nylon fabric. The other side is constructed of a woven 100% nylon fabric that has an acrylic coating, is quilted to a nonwoven batting insulation and has a down and waterfowl feather fill. The information you submitted for the down and waterfowl feather fill indicates that the garment does not meet the requirements to be considered a down garment for tariff purposes.
The coating on the nylon fabric is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has a stand-up collar, a full front opening that is secured by a reversible zipper pull closure that extends to the top of the garment's collar, long hemmed sleeves and a straight cut hemmed bottom. Each side of the jacket has a zippered pocket on the left chest and two front pockets at the waist.
The sample is 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 neither the woven 68% wool/32% nylon fabric nor the woven 100% nylon fabric provides the essential character. Therefore, classification will be as woven nylon based on the above.
This garment is eligible for classification as water resistant. If the jacket passes 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 garment 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 7.3 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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 28.4 percent ad valorem.
We note that this jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. 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.
The jacket falls within textile category designation 634. Based upon international textile trade agreements products of China 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