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NY E88344

November 19, 1999

CLA-2-62:RR:NC:WA:357 E88344


TARIFF NO.: 6210.30.5000

Ms. Astra Galins
Cyrk, Inc.
3 Pond Road
Gloucester, MA 01930-1886

RE: The tariff classification and country of origin marking of a women’s reversible poncho from Taiwan, Korea, Hong Kong or China

Dear Ms. Galins:

In your letter dated October 20, 1999, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style VW2-06, is made from a woven 65% polyester/35% cotton fabric which reverses to a polyurethane laminate surface. The poncho, which is sleeveless, measures approximately 35-inches in length and has a self-fabric hood with an elasticized drawstring with cordlock. It has a kangaroo pocket on the plastic coated side and a pocket with a horizontal opening on the fabric side. Although the plastic coating completely obscures the underlying fabric when the poncho is worn with the plastic on the exterior, the reverse side is not coated, resulting in a fabric exterior when the garment is reversed.

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI’s taken in order.

GRI 3(a) provides that where two or more headings each refer to part only of an article, classification is determined using a GRI 3(b) analysis. GRI 3(b) states that the material or component which imparts the essential character to an article will determine classification.

In this case the garment is reversible with different materials forming the respective outer surfaces, and is therefore potentially classifiable under two provisions of the HTS: 6210.30.3000 and 6210.30.5000. In previous situations involving similar conditions, the Customs Service has ruled that either side of the garment was functional and appropriate for wear, depending on the preference of the wearer. Following those decisions, it is our opinion that neither side of this garment provides the essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, in accordance with GRI 3(c), the applicable subheading for the poncho will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, of the type described in subheadings 6202.11 to 6202.19, of man-made fibers. The duty rate will be 7.4 percent ad valorem.

This garment falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan, Korea, Hong Kong and China are subject to quota 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.

You also provided information on a proposed marking of country of origin, fiber content and care, consisting of a label sewn in the left side of the pocket on the coated side of the poncho.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

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. Therefore, the proposed country of origin marking in the pocket should be supplemented with a hangtag in conformance with these requirements.

Textile fiber products imported into the United States 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. For information on the acceptability of your proposed method of labeling for fiber content and care, you should contact the Federal Trade Commission.

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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