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NY K82280




January 30, 2004
CLA-2-62:RR:NC:WA:357 K82280

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010; 6210.40.5020; 6210.40.5030

Mr. Pete Mento
Expeditors Tradewin , LLC
1015 Third Avenue, 12th floor
Seattle , WA 98104

RE: The tariff classification of three men’s jackets and two pairs of men’s pants from Bangladesh

Dear Mr. Mento:

In your letter dated January 6, 2004, on behalf of KP Sports, Inc., dba Under Armour Performance Apparel, you requested a classification ruling.

Five samples were submitted as follows: Style number 0746 is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% polyester fabric which has a clear polymer fluorochemical and silicon blend application. The jacket is lined in the upper portion of the rear panel with a mesh polyester fabric.

The jacket has a v-neck style collar composed of a ribbed-knit fabric and long sleeves with ribbed-knit fabric cuffs. The jacket features two front handwarmer pockets, a free-hanging rear yoke covering a mesh lining, a zipper opening on the right side seam and a drawcord tightening through the bottom hem. The “Under Armour” tradename and logo is embroidered onto the left chest.

Style number 0750 is a man’s hip-length jacket constructed of a shell composed of a woven 100% polyester fabric which has a clear polymer fluorochemical and silicon blend application. The jacket is not lined. The jacket has a stand-up collar that is composed of a brushed fleece fabric on the inner surface and features a plastic emblem with the ”Under Armour” tradename on the front portion of the collar and a printed label with the “Under Armour” tradename and logo on the rear portion. The jacket has a full front opening secured by a zipper closure, a flap on the inner portion of the front opening that features the “Under Armour” logo, long sleeves with inner elasticized storm cuffs, two front pockets with zipper closures at the waist, a rear storm skirt that is secured by five hook and loop fasteners and features the “Under Armour” logo and a drawcord tightening through the bottom hem. The “Under Armour” logo is embroidered unto the left chest.

Style number 0751 is a man’s pair of trousers constructed of a shell composed of a woven 100% polyester fabric that has a clear polymer fluorochemical and silicon blend application. The garment is lined in the upper portion of the rear panels with a brushed polyester fleece fabric. The trousers have an elasticized waistband and a belt composed of a textile web fabric through the waistband that is secured by a plastic buckle. The garment features the “Under Armour” logo embroidered onto the upper portion of the right front panel and the “Under Armour” tradename onto the upper portion of the left rear panel. The trousers have two side seam zippered pockets, a left front pocket and a hanging “D-ring” below the waistband, and long trouser legs with a gusset opening at the ankle area secured by three snaps.

The polymer fluorochemical and silicon blend application on styles 0746, 0750 and 0751 is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 0714 is a man’s thigh-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane laminate on the inner surface. The jacket is lined with a mesh 100% polyester fabric. The jacket has an integral hood with a drawcord tightening, a stand-up collar composed on the inner surface of a brushed fleece fabric and a full front opening secured by a double pull zipper closure. The garment’s hood can be rolled up and secured within the collar by three snaps. A flap on the inner portion of the front opening features the “Under Armour” logo. An overlapping flap on the outer portion of the front opening with two snaps and four hook and loop fasteners covers the front zipper area. The jacket has two front pockets and two zippers that extend along the length of the front panels. The zippers cover and secure the pockets as well as a mesh gusset opening above the pockets, which can be used for ventilation. A metal hook clip hangs from a textile loop on the lower portion of the left front panel. The jacket also has a zippered pocket along the inner portion of the left placket, long sleeves with a tab secured by a hook and loop fastener on the cuffs and a drawcord tightening through the bottom hem. The “Under Armour” logo is embroidered onto the left chest and a label on the rear yoke features the “Under Armour” tradename and logo.

Style number 0715 is a man’s pair of trousers constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane laminate on the inner surface. The trousers are lined from the waist to the knees with a mesh 100% polyester fabric, and from the knees to the bottom hem with a woven 100% nylon taffeta fabric. The trousers have a fly front opening secured by zipper and a one-snap closure on the front portion of the waistband. The rear portion of the waistband is elasticized. The garment has two zippered front pockets, a metal hanging D-ring and a zippered right rear pocket below the waist. The “Under Armour” logo is embroidered onto the upper portion of the right front panel and “Under Armour” tradename is embroidered onto the upper portion of the left rear panel. The garment has long hemmed trouser legs that feature two side seam zipper openings that extend from the hip area to the knee. The zipper opening has a mesh fabric gusset that can be used for ventilation. The trousers also have a zipper opening with a woven fabric gusset at the ankle area that is secured by an adjustable snap closure. The “Under Armour” logo is embroidered onto the lower portion of the left trouser leg.

Styles 0746 and 0750 are eligible for classification as water resistant. If the jackets pass 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 garments 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 7.1 percent ad valorem.

If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments 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 27.7 percent ad valorem.

Style 0751 is eligible for classification as water resistant. If the trousers pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.

The applicable subheading for style 0714 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other anoraks, windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style 0715 will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem.

Styles 0746, 0750 and 0714 fall within textile category designation 634. Styles 0751 and 0715 fall within textile category designation 647. Based upon international textile trade agreements products of Bangladesh 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 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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