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January 27, 1999

CLA-2-62:RR:NC:WA:357 D87257


TARIFF NO.: 6201.93.2020; 6211.33.0054

Ms. Lorraine Drummond
Hampshire Brands
119 West 40th Street, 22nd floor
New York, N.Y. 10018

RE: The tariff classification of a man’s reversible padded sleeveless jacket and a man’s packable pullover vest from Taiwan

Dear Ms. Drummond:

In your letter dated January 14, 1999, you requested a classification ruling.

Two samples were submitted as follows: Style number 9931600 is a man’s hip-length reversible padded sleeveless jacket. One side of the garment is constructed of a woven 100% nylon fabric. The other side is constructed of a knit polyester fleece fabric. In a phone conversation you stated that the garment has a 450mm acrylic coating.

The garment has a stand-up collar, oversized armholes, a full front opening secured by a reversible zipper pull closure which extends to the top of the garment’s collar and an elasticized waistband. There are two side seam pockets on the woven nylon side and knit polyester side.

Style number 9931601 is a man’s hip-length pullover vest. The vest is constructed of a shell composed of a woven 100% nylon fabric. In a phone conversation you stated that the vest has a 450mm acrylic coating. The vest is sleeveless and has a cross-over v-neck style collar composed of a ribbed-knit fabric, oversized armholes with ribbed-knit fabric surrounding the area of each armhole and a ribbed-knit fabric waistband. There are two side seam pockets at the waist which are secured by zippers with two zipper pulls. One zipper pull is on the inside of each pocket and the other zipper pull is on the outside of each pocket. Either pocket can be inverted and used as a pouch for the garment allowing the vest to be packed into the pocket and secured by the zipper closure.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The samples are being returned to you as you have requested.

For classification of the reversible padded sleeveless jacket, style number 9931600, 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 knit polyester side nor the woven nylon side of the garment provides the essential character. Therefore, classification will be as woven nylon based on the above.

The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’, other: padded, sleeveless jackets, of man-made fibers: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the pullover vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’: of man-made fibers, vests: other. The duty rate will be 16.5 percent ad valorem.

We note that the padded sleeveless jacket is not marked with the country of origin and fiber content 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 requirement 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 padded sleeveless jacket and the pullover vest fall within textile category designation 659. 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Robert B. Swierupski

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