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NY K85360





May 19, 2004
CLA-2-62:RR:NC:TA:357 K85360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.5020; 6210.40.5020; 6210.40.5030; 6102.30.2010

Ms. Mylinh Ta
Burleigh Point Ltd. dba Billabong
117 Waterworks Way
Irvine, CA 92618

RE: The tariff classification of ski garments from China

Dear Ms. Ta:

In your letter dated April 16, 2004, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style JSNJNEXI, a juniors’ snow jacket, is a double garment set. The outer jacket has a shell composed of a 100% nylon fabric laminated to a 10000mm plastic backing film and a polyester lining which is mostly mesh. The outer jacket has a full front opening with a double pull zipper closure covered by a storm flap with hook and loop closures extending to the top of the collar. The sleeve ends have tabs with hook and loop closures and elasticized inner storm cuffs. Other features of this jacket include a powder skirt which can be snapped to snow pants, two sets of zippered pockets in the front, an elasticized drawstring at the waist and a self-fabric hood with a chinguard and elasticized drawstring, an inner security pocket and zippered vents under the sleeves.

The inner garment of style JSNJNEXI is made from a 100% polyester knit fabric. It is held to the outer jacket with elastic loops and zipper attachments on each side which also serve as the full front closure for the inner garment. This jacket has a rib knit collar, elasticized fabric at the sleeve ends, an elasticized drawstring at the bottom hem and zippered pockets at the waist.

The second item, style MSNJNMAG, is a men’s snow jacket with a shell made from a 100% nylon woven fabric laminated to a 5000mm plastic backing film. The jacket has a mostly mesh lining, a full front opening with a double pull zipper closure covered by a storm flap with hook and loop closures extending to the top of the collar, a removable hood with a chinguard and elasticized drawstring, adjustment tabs with hook and loop closures at the sleeve ends, patch pockets with flaps at the waist, a powder skirt which can be snapped to snow pants, an elasticized drawstring at the bottom hem and zippered vents on the front panels.

The third item, style MSNJNMAI, is similar in design to style MSNJNMAG, but has a nonwoven polyester insulation and a lining partially of a brushed knit fabric.

The fourth item, style MSNJNKNI, is a men’s snow jacket comprised of a three-layer fabric, with the outer layer composed a woven 100% nylon fabric, the inner layer of a flat knit fabric and the middle layer a plastic film visible through the knit inner fabric. This jacket has a full front opening with a zipper closure, an integral hood with a chinguard and elasticized drawstring, long sleeves with hook and loop adjustment tabs at the sleeve ends, elasticized inner storm cuffs, various inner and outer zippered pockets, a removable powder skirt which can be snapped to snow pants and taped seams.

The fifth item, style MSNPNGOI, is a men’s pair of snow pants composed of a 100% nylon woven shell fabric laminated to a 10000mm plastic backing film. It has a 100% polyester brushed knit lining and a polyester insulating layer. The trousers have a zipper opening and a double snap closure at the waist, tabs with hook and loop closures on the waistband, front and rear zippered pockets with flaps secured by hook and loop closures, slant, zippered front pockets, vertical zippers extending from the bottom hem of each leg and hidden storm cuffs.

In your letter you stated that items “of similar construction” in last year’s line were classified under Heading 3926 by the Canada Border Services Agency, and you suggested classification of these garments under Heading 3926, HTS, based on Chapter 59 Legal Notes 2(a)3 and 2(a)5. These notes list constructions that are excluded from Heading 5903 and describe fabrics completely embedded in plastics or entirely coated or covered on both sides with such material and combinations of textile fabrics with cellular plastics where the textile is mere reinforcement.

Other countries' rulings may be instructive as to how others might classify like goods, but U.S. Customs and Border Protection is not bound to follow them. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).

Inasmuch as the textile portions form the outer surface of the garments, they are not considered completely embedded or entirely covered by plastics for purposes of Note 2(a)3. While we have not confirmed that the plastics in these fabrics are cellular, the textile would also not be “mere reinforcement” for purposes of Note 2(a)5, again because it comprises the outer surface of the garments. Therefore, these fabrics would not be excluded from Heading 5903, and garments made from them are eligible for classification in HTS Heading 6210.

The applicable subheading for the outer jacket of style JSNJNEXI will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the inner jacket of style JSNJNEXI will be 6102.30.2010, HTS, which provides for other women’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted. The duty rate will be 28.2 percent ad valorem

The applicable subheading for styles MSNJNMAG, MSNJNMAI and MSNJNKNI will be 6210.40.5020, HTS, which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style MSNPNGOI will be 6210.40.5030, HTS, which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem.

Both components of style JSNJNEXI fall within textile category designation 635; styles MSNJNMAG, MSNJNMAI and MSNJNKNI fall within textile category designation 634; style MSNPNGOI falls within textile category designation 647. Based upon international textile trade agreements products of China 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 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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