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NY B80717




January 24, 1997

CLA-2-62:RR:NC:WA:357 B80717

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010

Ms. Ida Dearinger
Rialto International, Inc.
4636 E. Marginal Way S., Suite 201
P.O. Box 24583
Seattle, Washington 98124

RE: The tariff classification of two men's jackets and a man's pair of trousers from Taiwan or the Philippines

Dear Ms. Dearinger:

In your letter dated January 6, 1997, on behalf of St. Zulu's/Tin Cup, you requested a classification ruling.

Three samples were submitted as follows: Style number TC-N43 is a man's hip-length pullover jacket constructed of a woven print design 100% polyester microfiber fabric. The garment has a v-neck collar and two front slash pockets at the waist. The garment's collar, cuffs and waistband are composed of a ribbed-knit fabric. On the back of the jacket there is a self-fabric hanger loop which features the "Tin Cup" trade name.

Style number TC-N44 is a man's hip-length windbreaker-type jacket constructed of an outershell composed of a woven 100% polyester microfiber fabric. The garment is lined with a knit mesh fabric. The jacket has a stand-up collar secured by a one-button fastener, a full front opening secured by a zipper closure, two front slash pockets located at the waist and a waistband composed of a ribbed-knit fabric. The jacket features zip-off long sleeves with double sleeve cuffs. The inner sleeve cuffs are composed of a ribbed-knit fabric and the outer sleeve cuffs, which are composed of a woven self-fabric, are secured by adjustable button closures. The button closures, a textile sewn-on label located on the left sleeve cuff and embroidery on the lower portion of the garment's left front panel feature the "Tin Cup" trade name.

Style number TC-N51 is a man's pair of trousers constructed of an outershell composed of a woven 100% polyester microfiber fabric. The garment is lined with a knit mesh fabric. The trousers have a fly front zipper opening and an elasticized waistband with a one-snap closure on the front. Below the waistband there are two front zippered pockets and a right rear zippered pocket. Located above the right rear pocket is a sewn-on textile label featuring the "Tin Cup" tradename. At the bottom of each trouser leg there is a zipper opening.

With your letter you submitted information indicating that each garment is coated with acrylic. You also submitted a test report from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

The garments are not visibly coated as that term is defined in the tariff, therefore HTS 6210 does not apply.

If style numbers TC-N43 and TC-N44 pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If style numbers TC-N43 and TC-N44 do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

If style number TC-N51 passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's water resistant trousers or breeches of synthetic fibers. The duty rate will be 7.4 percent ad valorem.

If style number TC-N51 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men's trousers and breeches of synthetic fibers. The duty rate will be 29.2 percent ad valorem.

Style numbers TC-N43 and TC-N44 fall within textile category designation 634. Style number TC-51 falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan or the Philippines are presently subject to quota restraints and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textile & Apparel Branch

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