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NY C80964




November 7, 1997

CLA-2-62:RR:NC:WA:357 C80964

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, New York 11001

RE: The tariff classification of a man's pullover jacket, a man's pair of trousers and a man's windbreaker-type jacket from Kampuchea

Dear Mr. Spano:

In your letter dated October 22, 1997, on behalf of Pentland Sports Group, Inc., you requested a classification ruling.

Three samples were submitted as follows: Style number 358-84300 is a man's unlined pullover jacket constructed of a shell composed of a woven 100% nylon fabric which you state has a 600mm acrylic coating on the inner surface. The garment will also be imported under style numbers 358-84302, 358-84303, 358-84305, 358-84306, 358-84307 and 353-84308 in different colors.

The pullover has a cross-over v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and an elasticized waistband. There are two side seam pockets located at the waist.

Style number 358-83300 is a man's pair of trousers constructed of a shell composed of a woven 100% nylon fabric which you state has a 600mm acrylic coating on the inner surface. The garment is lined in the upper portion with a knit 60% polyester/40% cotton fabric and in the lower portion with a woven 100% nylon fabric. The garment will also be imported under style numbers 358-83301, 358-83302, 358-83303, 358-83304, 358-83305 and 358-83306 in different colors.

The trousers have an elasticized waistband with an inner drawcord tightening. There are two front pockets below the waist. The right pocket is secured by a zipper closure. At the bottom of each trouser leg there is an elasticized ankle cuff and a zipper opening.

Style number 358-80300 is a man's hip-length windbreaker-type jacket constructed of a shell composed of a woven 100% nylon fabric which you state has a 600mm acrylic coating on the inner surface. The garment is lined with a knit 60% polyester/40% cotton fabric. The garment will also be imported under style numbers 358-80301, 358-80302, 358-80303, 358-80304, 358-80305 and 358-80306 in different colors.

The jacket has an attached hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the garment's collar. The hood can be rolled up and secured within the garment's collar by a zipper closure. There are two front pockets with zipper closures located at the waist and the sleeve cuffs and waistband are elasticized.

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

The samples are being returned to you.

If style numbers 358-84300 and 358-80300 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 358-84300 and 358-80300 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 358-83300 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 men's or boys' water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.4 percent ad valorem.

If style number 358-83300 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for men's trousers and breeches, of synthetic fibers. The duty rate will be 29.2 percent ad valorem. 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,

Robert B. Swierupski
Director,

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