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NY K84469




April 22, 2004
CLA-2-61:RR:NC:TA:N3:356 K84469

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6201.93.3000; 6201.93.3511

Mr. Michael Murphy
GD-USA
9090 SW Gemini Drive
Beaverton, OR 97008

RE: The tariff classification of a men’s knit shirt and a woven jacket from China, Taiwan and Vietnam.

Dear Mr. Murphy:

In your letter dated March 17, 2004, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 294a is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 90 percent nylon, 10 percent spandex woven fabric, a middle layer of a “Dupont Hytrel” waterproof, breathable membrane and an inner layer of a flat knit, 100 percent polyester fabric. The “Dupont Hytrel” membrane is not visible in cross-section. Style 294a features a stand-up collar, a full front opening with a zippered closure; long, hemmed sleeves; two zippered slash pockets at the waist; a zippered pocket on the inside right front panel; and a straight bottom with a drawcord and cordlock.

Style 295a is a men’s shirt constructed from a bonded fabric consisting of an outer layer of 100 percent polyester, finely knit fabric, a middle layer of a “Bayer Walotex” waterproof, breathable membrane, and an inner layer of 100 percent polyester, brushed tricot knit fabric. The “Bayer Walotex” membrane is not visible in cross section. The outer knit fabric measures 16 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style 295a features a stand-up collar; a partial front opening with a zippered closure; long sleeves with mesh fabric cuffs; and a mesh fabric bottom band that does not tighten the bottom of the garment.

If meeting the terms for water resistance described in Harmonized Tariff Schedule Chapter 62, Additional U.S. Note 2, the applicable subheading for Style 294a will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If not meeting the terms of Additional U.S. Note 2, the applicable subheading for Style 294a will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

The garment label indicates that Style 295a is designed for wear next to the skin. Consequently, the applicable subheading for Style 295a will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted : of man-made fibers: other: men's. The rate of duty will be 32 percent ad valorem.

Style 294a falls within textile category designation 634. Style 295a falls within textile category designation 638. Based upon international textile trade agreements, products of China and Taiwan are subject to visa requirements and quota restraints. Products of Vietnam in category 634 are not presently subject to visa requirements or quota restraints. Products of Vietnam in category 638 are subject to visa requirements and quota restraints.

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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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