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NY J88416




September 22, 2003

CLA-2-61:RR:NC:TA:359 J88416

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010; 6102.20.0010

Ms. Maristella Iacobello
Phillips Van Heusen Corporation
200 Madison Avenue
New York, NY 10018

RE: The tariff classification of three women’s jackets from Macau

Dear Ms. Iacobello:

In your letter dated September 5, 2003 you requested a tariff classification ruling.

You submitted three samples. Style number 7765, is a woman’s jacket that is made from 100% polyester, knit fabric . The jacket features a mock ribbed collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 side pockets at the waist, and a ribbed bottom. An “IZOD” logo is printed on the left side in the waist area.

Style 7734 is a woman’s jacket that is constructed from 85% cotton, 15% polyester, terry knit fabric. The jacket features a drawstring hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, kangaroo pockets in the front at the waist, and a ribbed bottom. An “IZOD” logo is embroidered on the left sleeve.

Style number 1849 is a woman’s jacket that is constructed from 83% cotton, 13% polyester, 4% elastane. The jacket features a drawstring hood, long sleeves with ribbed cuffs, front kangaroo pockets at the waist, and a ribbed bottom. Vertical overlaid strips extending from the shoulders to the cuffs are sewn on the sleeves.

Your samples are being returned as requested.

The applicable subheading for style 7765 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoatswindbreakers and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women's. The rate of duty will be 28.4% ad valorem.

The subheading for styles 7734 and 1849 will be 6102.20.0010, which provides for women’s overcoatswindbreakers and similar articles, other than those of heading 6104: of cotton: women’s. The duty rate will 16% ad valorem.

Style 7765 falls within textile category designation 635. Styles 7734 and 1849 fall in category 335. Based upon international textile trade agreements products of Macau 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.cbp.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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