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NY I81031




May 14, 2002

CLA-2-61:RR:NC:TA:359 I81031

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202..93.5011; 6102.30.2010; 6110.30.3055

Mr. Steve Seelochan
Free Country Ltd.
80 West 40th Street
New York, NY 10018

RE: The tariff classification of four women’s garments from Sri Lanka

Dear Mr. Seelochan:

In your letter dated April 29, 2002, you requested a tariff classification ruling.

You submitted four samples. Style number L2041 is a woman’s double jacket and cardigan set. The two piece set consists of an upper thigh-length outer jacket and a hip-length inner cardigan which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas 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 contrasting color fabric shell composed of a woven 100% nylon fabric that has a polyurethane coating for water resistance. The garment is lined with a woven man-made fiber fabric that is quilted in a diamond pattern to a nonwoven batting fill.

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

The jacket has a detachable zip-off hood with a drawcord tightening and two hook and loop fasteners at the chin, a stand-up collar, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner cardigan. An overlapping flap with two snaps covers the zipper area. The jacket has two chest pockets with zipper closures, long sleeves with a tab secured by a hook and loop fastener on the cuffs, grommets under each armhole for ventilation, a zippered pocket on the left sleeve, an inner drawcord tightening at the waist, two inner pockets, two front pockets with zipper closures below the waist, and a drawcord tightening through the bottom hem. Inner tabs with snap closures at the nape of the neck and at the cuffs are used for attachment of the inner cardigan. The “Free Country” logo is embroidered onto the left front yoke.

The inner cardigan is constructed from a knit brushed 100% polyester fleece fabric that has overlays composed of woven 100% nylon fabric on the front and rear yokes and along the length of each sleeve. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan has a stand-up collar, a full front opening secured by a zipper closure, long sleeves with knit capping at the opening, two front vertical inset pockets with zipper closures at the waist and a hemmed bottom. A snap on the outer portion of the collar and on the inner portion of the sleeve openings are used to attach the cardigan to the outer jacket.

The outer jacket of style number L2041 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 duty rate will be 7.2 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the jacket will be 6202.93.5011, which provides for other women’s anoraks, windbreakers and similar articles of man made fibers. The duty rate will be 28.1 percent ad valorem.

The applicable subheading for style L2041, the cardigan, will be 6110.30.3055, which provides for sweatersand similar articles, knitted: of man made fibers: otherother: women’s. The duty rate will be 32.4% ad valorem.

Style 47-G24019 is a woman’s jacket that is constructed from two layers of fabric that are bonded together. The outer layer is made from 100% polyester fleece fabric, while the inner layer is made from 86% polyester, 14% acrylic, knit pile fabric. The jacket extends from the shoulder to the waist area and features the following: a hood, long sleeves, a full front opening with a zipper closure, and front kangaroo-style pockets at the waist. The hood, the sleeves, and the bottom are finished with the knit pile fabric. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS.

Style 5062 is a woman’s cardigan that is constructed from 100% polyester, fleece knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long sleeves with banded cuffs, a full front opening with a zipper closure, 2 front vertical pockets with zipper closures at the waist and a banded waist.

Style 92-G2041 is a woman’s coat that is constructed from two layers of fabric that are bonded together. The outer layer is made from a 100% polyester, brushed woven fabric, while the inner layer is made from 86% polyester, 14% acrylic, knit pile fabric. The coat extends from the shoulder to the knee area and is normally worn over other garments for warmth and protection from the elements. The coat features a hood, long sleeves with turn back pile knit cuffs, a full front opening with 5 button closures, 2 patch pockets in the waist area, and a straight bottom. The knit pile fabric can be seen in seams on the front panels, the sleeves, and the back panel. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS.

Your samples are being returned as requested.

The applicable HTS subheading for styles 47-G24019 and 92-G2041 will be 6102.30.2010, which provides for women’s overcoats, carcoatsand similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem.

The subheading for style 5062 will be 6110.30.3055, which provides for sweatersand similar articles, knitted: of man made fibers: otherother: women’s. The duty rate will be 32.4% ad valorem.

Style L2041, the outer jacket, falls within textile category designation 635. Style L2041, the inner cardigan, falls in category 639. Styles 47-G24019 and 92-G2041 fall in category 635. Style 5062 falls in category 639. Based upon international textile trade agreements products of Sri Lanka are subject to quota and 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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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