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NY J88653




September 25, 2003

CLA-2-62:RR:NC:WA:357 J88653

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3521

Ms. Patty Kittel
Target Customs Brokers, Inc.
Import Department TPN-0430
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of a boy’s jacket and padded sleeveless jacket set from Vietnam

Dear Ms. Kittel:

In your letter dated September 2, 2003, on behalf of Target Stores, you requested a classification ruling.

The sample submitted, style number 91482, “3 in 1 jacket,” is a boy’s two-piece set consisting of a hip-length outer jacket and a hip-length inner padded sleeveless jacket that can be zippered together along the front edges and snapped together along the nape of the neck 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 shell composed of a woven 100% nylon fabric that has a polyurethane coating for water resistance. The jacket is lined with a woven man-made fiber fabric and has a nonwoven polyester batting fill. The jacket has a snap-off hood that is secured at the chin by a tab with two hook and loop fasteners, a stand-up collar, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner padded sleeveless jacket. An overlapping flap with five hook and loop fasteners covers the front zipper area. The jacket features two front pockets at the waist that have a pull tab and a hook and loop fastener, an inner pocket that has a clear plastic insert and a hook and loop fastener, long sleeves that have partial elastic and a tab with a hook and loop fastener on the cuffs, and a straight cut hemmed bottom. A tab with a snap closure at the nape of the neck is used for attachment of the inner padded sleeveless jacket.

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

The inner padded sleeveless jacket is constructed of a shell composed of a woven 100% nylon fabric that is quilted to a nonwoven polyester batting fill. The garment is lined with a woven man-made fiber fabric. The padded sleeveless jacket has oversized armholes, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and two front pockets at the waist that have a pull tab and a hook and loop fastener. The garment’s bottom hem is cut straight and is shorter in the front and is cut round and is longer in the rear. A textile loop at the nape of the neck is used for attachment to the outer jacket.

The sample is being returned to you.

The outer jacket 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 boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem.

The applicable subheading for the inner padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ padded, sleeveless jackets: of man-made fibers: other. The duty rate will be 15.1 percent ad valorem.

The outer jacket falls within textile category designation 634; the inner padded sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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