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NY B82730




March 24, 1997

CLA-2-62:RR:NC:WA:357 B82730

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3521

Ms. Maureen E. Gray
Barthco, Inc.
7575 Holstein Avenue, Suite 300
Routes 1 & 9 South
Newark, N.J. 07114

RE: The tariff classification of a boys' zip-front jacket, a boys' padded sleeveless jacket and a boys' pullover jacket from Hong Kong

Dear Ms. Gray:

In your letter dated February 26, 1997, on behalf of Salant Corporation, you requested a classification ruling.

Three samples were submitted as follows: Style number 945400 is a boys' jacket constructed of an outershell composed of a woven 100% nylon which you state is coated with polyurethane. The garment is lined on the upper body portion and sleeves with a woven 100% cotton flannel fabric and on the lower portion with a woven 100% nylon fabric. The jacket has a full front opening secured by a zipper closure, adjustable tabs with "VELCRO"-type fasteners on the sleeve cuffs, two zippered front pockets at the waist and an inner pocket. The "Joe Boxer" trade name is featured along the length of the front placket, on each sleeve, on a plastic label sewn to the left chest, on the back panel and on the textile fabric hanging from each zipper pull.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 947500 is a boys' padded sleeveless jacket constructed of an outershell composed of a woven 100% nylon fabric quilted to a non-woven 100% polyester batting. The garment is lined with a woven plaid 100% cotton flannel fabric. The garment is sleeveless, has a ribbed-knit stand-up collar and a full front opening secured by a zipper closure. An overlapping flap with five left over right snap closures covers the zipper area. There are two front pockets secured by flaps with a snap closure at the waist. The "Joe Boxer" trade name is featured on the garment's left chest and on the textile fabric hanging from the zipper pull. The garment has reflective strips across the upper portion of the front and back panels.

Style number 947302 is a boys' pullover jacket constructed of a shell composed of a woven 100% nylon fabric. Hanging from the bottom of the woven nylon portion on the front and back panels is a knit 100% fleece fabric which is approximately 5-1/4 inches in length. The garment has a v-neck style crossover collar composed of a ribbed-knit fabric, two side seam pockets at the waist, long sleeves with elasticized sleeve cuffs and an elasticized waistband. The "Joe Boxer" trade name is featured in large letters across the chest.

The samples are being returned to you as you have requested.

If style number 945400 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 6201.93.3000, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 percent ad valorem.

If style number 945400 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

The applicable subheading for the padded sleeveless jacket, style number 947500, will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' anoraks, windbreakers and similar articles (including padded, sleeveless jackets) of man-made fibers. The duty rate will be 16.4 percent ad valorem.

The applicable subheading for the pullover jacket, style number 947302, will be 6201.93.3521, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29 percent ad valorem.

Style numbers 945400 and 947302 fall within textile category designation 634. Style number 947500 falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong 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, Textiles & Apparel

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