United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82677 - NY K82724 > NY K82682

Previous Ruling Next Ruling
NY K82682




February 23, 2004
CLA-2-62:RR:NC:WA:357 K82682

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5011

Ms. Janice Sarmiento
McNaughton Apparel Group, Inc.
463 Seventh Ave.
New York, N.Y. 10018

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

Dear Ms. Sarmiento:

In your letter dated January 27, 2004, on behalf of Miss Erika, Inc., you requested a classification ruling.

The sample submitted, style number 64202, is a woman’s hip-length reversible jacket. One shell of the jacket is constructed of a knit brushed 100% polyester fleece fabric. The other shell is constructed of a woven 100% polyester fabric.

In a phone conversation you indicated that the woven polyester fabric shell is not coated for water resistance.

The jacket is slightly fitted at the waist, has a full front opening secured by a reversible zipper closure, long hemmed sleeves, a stand-up collar and a bottom hem that is cut round and is slightly longer in the front and is cut straight across and is shorter in the rear. Both the woven shell and the knit shell have two front in-seam pockets with zipper closures at the waist.

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 knit polyester fabric nor the woven polyester 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 27.7 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. 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 Sri Lanka 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: