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NY C89544


July 1, 1998

CLA-2-62:RR:NC:TA:354 C89544

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.19.9000; 6109.90.1510; 6109.90.1530; 6201.93.3000 or 6201.93.3511.

Mr. Peter T. Bense

Gransfors Bruks Inc.

821 W. 5th North Street

Summerville, South Carolina 29483

RE: The tariff classification of garments from Sweden or Finland.

Dear Mr. Bense:

In your letter dated June 23, 1998, you requested a tariff classification ruling.

Three garment samples were submitted for review. Style 952 is a men's long sleeve undershirt constructed of 60% Wool 25% polyester 15% polyamide knitted material labeled "Made in Sweden". The undershirt features a shirttail bottom, zippered polo neck and ribbed knit cuffs. The garment will also be available for women as style 951 and for children as style 950.

Style 965 is a pair of men's underpants constructed of 60% Wool 25% polyester 15% polyamide knitted material in a fabric weight of 400 grams per square meter, the garment is labeled "Made in Sweden". Garment features include an elasticized ribbed knit waistband and ankle cuffs, and a fly. This garment will also be available in a fabric weight of 200 grams per square meter as style 932.

Style number 906, is a man's hip-length jacket labeled "Made in Finland". In a phone conversation you indicated that the jacket is constructed of an outershell composed of a woven 100% polyester fabric which has a "Teflon" coating on the inner surface. The garment is lined with a knit 60% wool/ 25% polyester/15% nylon fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket features a full front opening secured by a double pull zipper closure that extends to the top of the garment's collar. There are two zippered chest pockets with flaps, two double entry front pockets at the waist which are secured by flaps with a snap closure, long sleeves with "VELCRO"-type fasteners on the sleeve cuffs and a drawcord tightening through the bottom hem.

The applicable subheading for style 952 will be 6109.90.1510, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of wool, with long sleeves . . . Men's or boys': underwear. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for styles 951 and 950 will be 6109.90.1530, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of wool, with long sleeves . . . Women's or girls': underwear. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for styles 965 and 932 will be 6107.19.9000, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpatns and briefs: of other textile materials: other. The rate of duty will be 5.8 percent ad valorem.

If style 906 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 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 906 does not pass the water resistance test, then the applicable HTS subheading for the garment 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 28.8 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 Brian Burtnik at 212-466-5880.

Sincerely,


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