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NY L89584

February 6, 2006

CLA-2-62:RR:NC:N3:360 L89584


TARIFF NO.: 6204.39.6000

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue-Suite 4500
New York, NY 10106

RE: The tariff classification of women’s jackets from China

Dear Mr. Zelman:

In your letter dated January 6, 2006, on behalf of Elie Tahari, Ltd., you requested a classification ruling. The sample will be returned, as requested.

Style EJ874-E55 is a woman’s reversible jacket with each side made of a different fabric. One side of the garment consists of a muted paisley or floral design constructed from 100 percent silk woven fabric; the other side, which contains a herringbone pattern, is constructed from 100 percent wool. The jacket extends to the high hip area and features long hemmed sleeves, a full front opening with hook and eye closures and piping at the edges.

It is your contention that the jacket is classifiable as an outerwear jacket under heading 6202, HTSUS. We disagree. The garment has the styling and characteristics of garments classifiable as suit-type jackets or blazers under heading 6204, HTSUS.

As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6204.31 and 6204.39, HTSUS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, the garment is considered to be of silk, under the subheading that occurs last. The applicable subheading for style EJ874-E55 will be 6204.39.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazersof other textile materials: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style EJ874-E55 falls within textile category designation 735. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

You have also requested information concerning the acceptable method of marking the country of origin on this reversible garment. The Customs Service has ruled that country of origin marking on reversible garments without pockets by means of a 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. In this case, we cannot determine if these factors have been met since a sample of your proposed marking was not submitted for our review.

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.

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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