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NY J81976




April 2, 2003

CLA-2-62:RR:NC:WA:357 J81976

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

Ms. Mary Reynics
Tommy Hilfiger USA, Inc.
35 Henry Street
Secaucus, N.J. 07094

RE: The tariff classification of a boy’s jacket from the Philippines

Dear Ms. Reynics:

In your letter dated March 10, 2003, you requested a classification ruling.

The sample submitted, style number 570514811, “Foul Weather Jacket”, is a boy’s hip-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating. The jacket is lined with a 100% polyester mesh fabric.

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

The jacket has an integral hood with a drawcord tightening, a neck warmer collar composed of a ribbed-knit fabric and a full front opening secured by a zipper closure. An overlapping flap with five hook and loop fasteners covers the zipper area. The jacket has long sleeves secured by a tab with a hook and loop fastener on the cuffs, two front pockets with flaps secured by a snap closure, an inner drawcord tightening at the waist and a hemmed bottom that is cut straight and is shorter in the front and is cut round and longer in the back. The garment has two contrasting color strips of overlay fabric along the length of each sleeve. The “Tommy Jeans” logo is featured on the left chest and on the rear panel.

The sample is being returned to you.

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 6201.93.3521, which provides for other boy’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 the Philippines are presently subject to quota restraints 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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