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NY H87499




February 6, 2002

CLA-2-62:RR:NC:WA:357 H87499

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051; 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010

Ms. Johnna Berry
AKA International, Inc.
1200 S. 192nd Street, Suite 275
Seattle, WA 98148

RE: The tariff classification of four men’s jackets and a pair of men’s trousers from Hong Kong and Myanmar (Burma)

Dear Ms. Berry:

In your letter dated January 14, 2002, on behalf of your client, San Mar Corporation, you requested a classification ruling.

Five samples were submitted as follows: Style JP-73 is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating for water resistance. The jacket is lined in the upper body and hood with a woven cotton flannel fabric and in the lower body and sleeves with a woven nylon fabric.

The jacket features an integral hood with a drawcord tightening, a partial opening at the neck that is secured by a zipper closure, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The jacket has a double entry handwarmer pocket with a storage pocket at the top that is secured by a zipper closure.

Style J763 is a man’s lower hip-length jacket constructed of a shell composed of a 12 oz. woven 100% cotton duck cloth fabric. The garment’s collar is composed of a cotton corduroy fabric. The jacket is lined with a woven nylon fabric that is quilted in a diamond pattern to a nonwoven batting fill. In your letter you indicate that the garment is not coated. The jacket has a fold-down pointed collar, a full front opening secured by a zipper closure, long sleeves with a vent opening at the wrist area that is secured by an adjustable snap closure, a zippered pocket on the right chest, an inner pocket and two front slash pockets at the waist. The jacket also features a “bi-swing” back which provides freedom of movement and a banded bottom hem with two rear self-fabric tabs that are secured by snap closures.

Style number J740 is a man’s hip-length jacket constructed of a shell composed of a woven microfiber 54% nylon/46% polyester fabric which has a Teflon coating for water resistance. The jacket is lined in the front panels, in the sleeves and in the lower portion of the rear panel with a woven nylon fabric and in the upper portion of the rear panel with a mesh fabric. The jacket has an attached hood with a drawcord tightening, a stand-up collar, a full front opening that is secured by a zipper closure and an overlapping flap with four snaps that covers the zipper area. The hood can be rolled up and secured within the garment’s collar by a zipper closure. The jacket has two front pockets with zipper closures at the waist, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, grommets under each armhole for ventilation, a zippered inner pocket along the right front placket and partial elastic on each side of the waistband.

Style number JP-72 is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating for water resistance. The garment is lined in the body with a woven cotton flannel fabric and in the sleeves with a woven nylon fabric. The jacket has a cross-over v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The garment has two side seam pockets at the waist and a locker loop on the rear yoke.

Style number JP-74 is a man’s pair of trousers constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating for water resistance. The trousers are lined from the waist to the lower portion of the leg area with a knit jersey fabric and from the lower portion of the leg are to the ankle with a woven nylon fabric. The trousers have an elasticized waistband with an inner drawcord tightening, two side seam pockets, a right rear pocket with a zipper closure below the waist and long trousers legs with a 12-inch zipper opening and elastic at the ankle.

The coatings on style numbers JP-73, J740, JP-72 and JP-74 are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

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

The applicable subheading for style number J763 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton. The duty rate will be 9.5 percent ad valorem.

Style numbers JP-73, J740 and JP-72 are eligible for classification as water resistant. If the jackets 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 7.2 percent ad valorem.

If the jackets 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 28.1 percent ad valorem.

Style number JP-74 is eligible for classification as water resistant. If the trousers 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 garment will be 6203.43.3500, which provides for other men's water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.2 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men's trousers or breeches: of synthetic fibers. The duty rate will be 28.3 percent ad valorem.

Style number J763 falls within textile category designation 334. Style numbers J740, JP-73 and JP-72 fall within textile category designation 634. Style number JP-74 falls within textile category designation 647. Based upon international textile trade agreements products of Hong Kong are presently subject to quota restraints and the requirement of a visa. Products of Myanmar (Burma) 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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