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NY I81443




May 20, 2002

CLA-2-62:RR:NC:TA:357 I81443

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6210.40.5030;

Ms. Shelia Andrews
Dillard’s, Inc.
1600 Cantrell
Little Rock, AR 72201

RE: The tariff classification of men’s jacket and pants sets from Bangladesh

Dear Ms. Andrews:

In your letter dated May 7, 2002, you requested a classification ruling. Samples were submitted and are being returned as you requested.

Style F25AR300 is a men’s jacket and pants set made of a 100% nylon outer shell with a 600mm visible acrylic coating on the inner surface.

The jacket has a full front opening with a zipper closure that extends to the top of the standup collar; a back yoke over a mesh lining; slant, zippered pockets at the waist; elasticized cuffs and a tunneled, elasticized drawstring through the bottom hem. The jacket is lined in the body with an 85% cotton/15% viscose knit fabric, and in the sleeves with a woven fabric.

The trousers have an elasticized waistband with a drawstring; a zippered front; elasticized cuffs with vertical zippers; on-seam front pockets at the waist and a zippered pocket on the right rear. The trousers are lined to the knee with an 85% cotton/15% viscose knit fabric, and below the knee with a woven 100% nylon fabric.

Style F25AR302 is a men’s water resistant jacket and pants set made of a 100% nylon outer shell with a 600mm acrylic coating on the inner surface.

The jacket has a full front opening with a zipper closure that extends to the top of the standup collar, slant pockets at the waist and elasticized cuffs and waistband. The jacket is lined in the body with a 65% polyester/35% cotton knit fabric, and in the sleeves with a woven fabric.

The trousers have an elasticized waistband with a drawstring; a zippered front; elasticized cuffs with vertical zippers; on-seam front pockets at the waist and a zippered pocket on the right rear. The trousers are lined to the knee with a 65% polyester/35% cotton knit fabric, and below the knee with a woven 100% nylon fabric.

The acrylic coating on the garments comprising style F25AR302 is not visible as that term is defined in the Harmonized Tariff Schedules; therefore, HTS heading 6210 is not applicable to these garments.

The applicable subheading for the jacket of style F25SAR300 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks, windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the trousers of style F25SAR300 will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, trousers, breeches and shorts. The duty rate will be 7.2 percent ad valorem.

The jacket and trousers of style F25AR302 are eligible for classification as water resistant. If the jacket meets the requirements for water resistance 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 7.2 percent ad valorem.

If the jacket 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 28.1 percent ad valorem.

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.

Both jackets fall within textile category designation 634; both trousers fall within textile category designation 647. Based upon international textile trade agreements products of Bangladesh 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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