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NY K87275

July 12, 2004
CLA-2-62:RR:NC:WA:357 K87275


TARIFF NO.: 6202.92.2020

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman’s reversible padded sleeveless jacket from Macau

Dear Ms. Shira:

In your letter dated June 22, 2004, on behalf of your client, Polo Ralph Lauren, you requested a classification ruling.

The sample submitted, style number K47L158, is a woman’s hip-length reversible padded sleeveless jacket. One shell of the garment is constructed of a brushed knit 100% polyester fleece fabric. The other shell is constructed of a woven 68% cotton/32% nylon fabric.

The padded sleeveless jacket has oversized armholes, a full front opening secured by a reversible zipper pull closure, a stand-up collar and a straight cut hemmed bottom. The knit fabric shell has two front pockets with zipper closures at the waist and a label on the rear portion of the collar that features the logo “Lauren - RL”. The woven fabric shell has two front pockets at the waist and an overlapping flap with two snap closures that covers the front zipper area.

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 cotton/nylon fabric provides the essential character. Therefore, classification will be as woven 68% cotton/32% nylon based on the above.

In your letter you suggested that this garment be classified as a vest under HTS 6211.42.0070. This outerwear garment is more appropriately classified as a padded sleeveless jacket.

The applicable subheading for the padded sleeveless jacket will be 6202.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’: padded, sleeveless jackets: of cotton: other. The duty rate will be 8.9 percent ad valorem.

We note that this garment is not marked with the country of origin. Customs 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 padded sleeveless jacket falls within textile category designation 359. Based upon international textile trade agreements products of Macau 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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