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NY J86053

August 5, 2003

CLA-2-62:RR:NC:N3:360 J86053


TARIFF NO.: 6211.49.1080

Peter Weintraub
Import Commodity Group Ltd.
131 East Merrick Road
2nd Fl
Valley Stream, NY 11580

RE: The tariff classification of a women’s reversible jacket from China

Dear Mr. Weintraub:

In your letter dated July 9, 2003, on behalf of Harve Benard Ltd., you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover.

Style 3150 is a women’s reversible jacket. One shell is constructed from 100 percent polyester woven fabric, while the printed shell is made from 100 percent silk woven fabric. The jacket contains a light, polyfil padding, and features long hemmed sleeves, a full front zippered opening with a reversible pull, a pointed collar and pockets below the waist.

In cases where the garment is equally usable on either side, as is the case here, Customs has held that both sides are equally important. As each is equally essential, classification is based upon General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules, which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the subheading for jackets in chief weight of silk appears last in numerical order, that is the subheading under which this jacket will be classified.

The applicable subheading for style 3150 will be 6211.49.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of other textile materials containing 70 percent or more by weight of silk or silk waste, jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 1.9 percent ad valorem.

Style 3150 falls within textile category designation 735. Based upon international textile trade agreements products of China are not currently 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.).

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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