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NY J80805




February 28, 2003

CLA-2-62:RR:NC:WA:357 J80805

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Brandon Terrell
UPS Supply Chain Solutions
1600 Genessee
Suite 450
Kansas City, MO 64102

RE: The tariff classification of a man’s pullover jacket from Vietnam

Dear Mr. Terrell:

In your letter dated February 10, 2003, on behalf of Design Resources, Inc., you requested a classification ruling.

The sample submitted, style number 4447, “V-Neck Windshirt”, is a man’s pullover jacket constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating for water resistance. The garment is lined with a woven 100% nylon fabric.

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

The pullover has a crossover v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. There are two front handwarmer pockets at the waist.

The sample is being returned to you as you have requested.

This garment 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 6201.93.3000, which provides for other men's or boys’ 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 27.9 percent ad valorem.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are neither subject to quota restraints nor the requirement of a visa.

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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