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NY K86518





June 8, 2004

CLA-2-62:RR:NC:TA:3:353 K86518

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.1000, 6201.93.1000

Ms. Florence Lai
Ash City/G.H. Imported Merchandise & Sales 2111 McCowan Road
Scarborough, Ontario M1S 3Y6
Canada

RE: The tariff classification of three outerwear garments from China

Dear Ms. Lai:

This letter replaces the ruling letter we sent to you under file number K84172. The purpose of this replacement letter is to correct the classification. A corrected letter follows.

You have now informed us that the fabric on the outer shells of the three garments has been changed from fabric that is visibly coated with PU to fabric where the PU coating is not visible to the naked eye. You have furnished this office with a sample of the new fabric from which the outer shells will be made.

The three styles all have a shell fabric of 100% polyester woven fabric with a PU coating that is not visible to the naked eye, 75% down/25% waterfowl feather insulation and a lining of woven polyester taffeta fabric.

Style 78024 is a women’s jacket with a full front opening secured by a zipper that extends to the top of the collar, zippered side entry pockets at the waist, an inner zippered pocket and a vertical zippered pocket on the left chest.

Style 88088 is a men’s jacket with a full front opening secured by a zipper that extends to the top of the collar and is covered by a storm flap, zippered side entry pockets at the waist, an inner zippered pocket, a vertical zippered pocket on the left chest, an elasticized drawstring at the bottom hem and partially elasticized cuffs with adjustment tabs secured by hook and loop fasteners.

Style 88089 is a men’s padded sleeveless jacket with a full front opening secured by a zipper that extends to the top of the collar and is covered by a storm flap, zippered side entry pockets at the waist, an inner zippered pocket, a vertical zippered pocket on the left chest, and an elasticized drawstring at the bottom hem.

The applicable subheading for style 78024 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ overcoatsanoraksand similar articles (included padded, sleeveless jackets)anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets)Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.4% ad valorem.

The applicable subheading for styles 88088 & 88089 will be 6201.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ overcoatsanoraksand similar articles (included padded, sleeveless jackets) anoraks (including ski-jackets), windbreakers and similar articles (including padded,, sleeveless jackets)Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.4% ad valorem.

These items are not subject to quota 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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