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NY J83947

May 19, 2003

CLA-2-62:RR:NC:WA:357 J83947


TARIFF NO.: 6202.93.5011

Ms. Maristella Iacobello
Phillips - Van Heusen Corporation
200 Madison Avenue
New York, N.Y. 10016

RE: The tariff classification of a woman’s reversible jacket from India

Dear Ms. Iacobello:

In your letter dated April 29, 2003, you requested a classification ruling.

The sample submitted, style number 4270-GB, is a woman’s hip-length reversible jacket. One shell of the jacket is composed of a two-layer fabric with an outer layer of woven 100% polyester fabric and an inner layer of a flat knit 100% polyester fabric which are heat sealed together. The other shell is constructed of a woven boucle 70% wool/11% nylon/9% polyester/8% acrylic/2% other fiber fabric. In a phone conversation you indicated that the jacket does not have a coating.

The jacket has a fold-down pointed collar and a full front opening that is secured by a right-over-left four-button closure on the polyester fabric side of the garment and by a left-over-right four-button closure on the wool blend fabric side. The jacket has long hemmed sleeves and a straight cut hemmed bottom. On the polyester fabric shell there are two in-seam pockets below the waist. On the wool blend shell there are two patch pockets below the waist.

Although this garment has a left-over-right button closure at the front on the wool blend fabric shell, the cut of the garment clearly indicates that this jacket is designed for a woman.

The sample is being returned to you as you have requested.

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 this case neither the woven polyester fabric nor the woven wool blend fabric provides the essential character. Therefore, classification will be as woven polyester based on the above.

The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem.

We note that this garment is not marked with the country of origin. 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. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3047.


Robert B. Swierupski

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