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NY K86632




June 30, 2004
CLA-2-62:RR:NC:TA:357 K86632

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511

Mr. Robert Glover
Coppersmith, Inc.
2041 Rosencrans Avenue
El Segundo, CA 90245

RE: The tariff classification of a men’s jacket from China

Dear Mr. Glover:

In your letters dated April 19 and June 3, 2004, on behalf of Kennington Ltd., Inc., you requested a classification ruling.

The submitted sample, style WB1260, is a men’s outerwear jacket made from a woven 100% polyester fabric, which you indicated is chemically treated for water resistance. The jacket has a full front opening with a zipper closure, a throat latch, a pointed collar, slant pockets at the waist and adjustment tabs above the bottom hem.

According to information you provided, the shell fabric is treated in the dye vat for water resistance with BN-69: MDI BIS (2-butanone oxime); BN-11: HDI (2-butanone oxime); and XC-940: MDI bis (2-butanone oxime). Harmonized Tariff Schedule of the United States (HTS) Chapter 62 Additional U.S. Note 2 requires that water resistance must be the result of an application of a rubber or plastics material. These chemicals are not considered rubber or plastics for tariff purposes.

The applicable subheading for the jacket 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.

This jacket falls within textile category designation 634. 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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