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NY H85934




December 17, 2001

CLA-2-62:RR:NC:WA:357 H85934

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010; 6202.93.4500; 6202.93.5011

Barry E. Powell
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd.
Suite 4900
Los Angeles, CA 90017

RE: The tariff classification of a woman’s jacket and shirt set from China, Korea, Macau, Russia or Vietnam

Dear Mr. Powell:

In your letter dated December 3, 2001, on behalf of your client, Avance International LLC, you requested a classification ruling.

The sample submitted, style number MI518, is a woman’s jacket and shirt set. The jacket and shirt set consists of a hip-length outer jacket and a hip-length inner shirt which can be zippered together along the front edges and attached together at the nape of the neck and under the armholes by a button and loop fastener so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket is constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating on the inner surface. The jacket has an integral hood that is lined with a knit 100% polyester fleece fabric. The garment is not lined in the body and sleeves.

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

The jacket has a full front opening secured by a zipper closure as well as a secondary zipper for attaching the shirt. The jacket also has long sleeves with elasticized cuffs, a small mesh insert under each armhole, two front pockets with side openings at the waist and a drawcord tightening through the bottom hem. On the inner portion of the garment there is a button at the nape of the neck and under each armhole that is used for attachment of the shirt.

The inner shirt is made from 100% polyester knit fabric with more than 10 stitches per centimeter in both the horizontal and vertical directions. The shirt has a full front opening with a zipper closure, long sleeves, and a pocket on the left side, above the waist, with a zipper closure. The sleeves and the bottom of the garment are finished with capping. On the inner portion of the shirt there is a textile loop at the nape of the neck and under each armhole that is used for attachment to the jacket.

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

This outer jacket is eligible for classification as water resistant. If the jacket 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The General duty rate will be 7.2 percent ad valorem. The General duty rate will remain the same in 2002. Vietnam is subject to the column 2 rate of duty of 65 percent ad valorem. The column 2 duty rate will remain the same in 2002.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The General duty rate will be 28.2 percent ad valorem. Effective January 1, 2002, the General duty rate will be 28.1 percent ad valorem. Vietnam is subject to the column 2 rate of duty of 90 percent ad valorem. The column 2 duty rate will remain the same in 2002.

In your letter you indicate that the jacket will also be constructed of a shell composed of a woven 100% nylon fabric with a polyurethane coating on the inner surface. We cannot classify the garment when constructed of the nylon fabric without the submission of a sample for our examination.

The applicable subheading for the inner shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other: women’s. The General duty rate will be 32.8 percent ad valorem. Effective January 1, 2002, the General duty rate will be 32.5 percent. Vietnam is subject to the column 2 rate of duty of 72 percent ad valorem. The column 2 duty rate will remain the same in 2002.

The outer jacket falls within textile category designation 635. The inner shirt falls within textile category designation 639. Based upon international textile trade agreements products of China, Korea, and Macau, are presently subject to quota restraints and the requirement of a visa. Products of Russia and Vietnam are not presently subject to quota restraints nor the requirement 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.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 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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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