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NY K80890




December 22, 2003
CLA-2-62:RR:NC:WA:357 K80890

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020; 6202.93.2020; 6202.93.4500; 6202.93.5011

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classifications of a woman’s coat, a woman’s jacket and three woman’s padded sleeveless jackets from Vietnam

Dear Mr. Hoffacker:

In your letter dated December 8, 2003, on behalf of Norton McNaughton, you requested a classification ruling.

Five samples were submitted as follows: Style number 64168 is a woman’s short coat that measures approximately 32-inches in length from the center portion of the rear neck to the bottom hem. The coat is constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating and is quilted in a diamond pattern to a nonwoven batting fill. The coat is lined with a woven nylon fabric.

The coat has a fold-down pointed collar and a full front opening secured by a right-over-left, five-snap closure. The coat features long hemmed sleeves, two front patch pockets below the waist and a straight cut hemmed bottom.

Style number 64167 is a woman’s hip-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating and is quilted in a diamond pattern to a nonwoven batting fill. The jacket is lined with a woven nylon fabric. The jacket has a stand-up collar composed of a ribbed-knit fabric, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with six snaps that covers the zipper area. The jacket features long sleeves with ribbed-knit fabric cuffs, two front pockets with zipper closures at the waist and a ribbed-knit fabric waistband.

Style number 64162 is a woman’s hip-length padded sleeveless jacket constructed of a woven 100% nylon fabric which has a polyurethane coating and is quilted in a diamond pattern to a nonwoven batting fill. The garment is lined with a woven nylon fabric. The padded sleeveless jacket has oversized armholes, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment also has two front in-seam pockets at the waist and the bottom hem is cut round and is longer in the front and is cut straight and is shorter in the rear.

Style number 64163 is a woman’s hip-length padded sleeveless jacket constructed of a woven 100% nylon fabric which has a polyurethane coating. The garment is lined with a woven nylon fabric and has a nonwoven batting fill. 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 in-seam pockets secured by a zipper closure located at the waist. The garment’s bottom hem is cut round and is longer in the front and is cut straight and is shorter in the rear.

Style number 64164 is a woman’s hip-length padded sleeveless jacket constructed of a woven 100% nylon fabric which has a polyurethane coating. The garment is lined with a woven nylon fabric and has a nonwoven batting fill. The padded sleeveless jacket is slightly fitted at the waist, has armholes, a stand-up collar and a full front opening secured by a zipper closure. An overlapping flap with eight snaps covers the zipper area. The garment features a zippered pocket on the left chest, two front pockets secured by a flap with a snap closure below the waist and a straight cut hemmed bottom.

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

The samples are being returned to you as you have requested.

The applicable subheading for style number 64168 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 27.9 percent ad valorem. The duty rate for 2004 will be 27.7 percent ad valorem.

Style number 64167 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 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. The duty rate for 2004 will be 7.1 percent ad valorem

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem. The duty rate for 2004 will be 27.7 percent ad valorem

The applicable subheading for style numbers 64162, 64163 and 64164 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s or girls’: padded sleeveless jackets: of man-made fibers. The duty rate will be 15.1 percent ad valorem. The duty rate for 2004 will be 14.9 percent ad valorem.

Style numbers 64168 and 64167 fall within textile category designation 635. Style numbers 64162, 64163 and 64164 fall 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.

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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