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NY K89996




November 8, 2004

CLA-2-61: RR:NC:TA:N3:356 K89996

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Patti Cordo
American Cargo Express, Inc.
435 Division Street
Elizabeth, NJ 07201

RE: The tariff classification of a men’s reversible knit jacket from China.

Dear Ms. Cordo:

In your letter dated October 13, 2004, you requested a tariff classification ruling on behalf of Zoo York LLC. As requested, your sample is being returned.

Style ZYS05-07062 is a men’s reversible jacket. One side of the garment is constructed from 100 percent polyester, finely knit mesh fabric. The other side is constructed from 80 percent cotton, 16 percent polyester, 4 percent spandex, knit fabric.

Style ZYS05-07062 features a self-fabric stand-up collar; a full front opening with a reversible zipper closure; long sleeves with rib knit cuffs; grommets in the underarm area; and a rib knit bottom. The mesh side has two zippered pockets below the waist and an appliqué on the left sleeve. The reverse side has vertical inset pockets below the waist, an appliqué on the left sleeve, and large screen printed lettering on the left front panel.

In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule, 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 this case, neither side provides the essential character of the garment. Therefore, based on GRI 3(c), classification will be as a man-made fiber jacket.

Consequently the applicable subheading for Style ZYS05-07062 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2 percent ad valorem.

We note that this jacket 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 of the Tariff Act (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the United States must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission. Information on these labeling requirements may be obtained at the FTC website at www.ftc.gov.

Style ZYS05-07062 falls within textile category designation 634. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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