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NY E88972




December 20, 1999

CLA-2-62-DD:C:D:I01

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000, 6201.93.3511, 6101.30.2010

Ms. Laura Denny
Customs Compliance Manager
CBT International, Inc.
110 West Coast Boulevard, Suite 728
Long beach, CA 90802

RE: The classification of a men’s two-in-one jacket from Thailand, China or Taiwan.

Dear Ms. Denny:

In your letter dated November 16, 1999, on behalf of Jack Wolfskin, you requested a tariff classification ruling.

Style “Wonder Lake” is a men’s two-in-one jacket. The woven outer jacket is constructed of 65% polyester, 35% cotton treated with a polyurethane coating. It extends from the neck to the hip area and features a stand-up collar, a permanently affixed hood with a drawstring closure, a full frontal opening with a zipper closure and a snap and Velcro storm flap, two front pockets each with a zipper closure located on the lower half of the garment, long sleeves with an adjustable Velcro tab on each cuff and a drawstring bottom.

The knit inner jacket is constructed of 100% polyester. It features a stand-up collar, a full frontal opening with a zipper closure, long sleeves with elasticized cuffs, two pockets below the waist and a drawstring bottom.

Your sample is returned as requested.

If the outer jacket passes the water resistance test specified in Chapter 62, U.S. Note 2, then the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.4 percent ad valorem.

If the outer jacket does not pass the water resistance test specified in Chapter 62, U.S. Note 2, then the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS) which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 28.6 percent ad valorem.

The applicable subheading for the knit inner jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ 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 will be 29.1 percent ad valorem.

The outer jacket and inner jacket fall within textile category designation 634. Based upon international textile trade agreements, products of Thailand, China or Taiwan are subject to quota and the requirements of a visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Victor G. Weeren
Port Director
Boston, Massachusetts

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