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NY L81316




January 12, 2005

CLA-2-62:RR:NC:WA:357 L81316

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011; 6204.63.3000; 6204.63.3510

Mr. Jeffrey O. Gregory
Design Resources, Inc.
8900 State Line Road, Suite 500
Leawood, Kansas 66206

RE: The tariff classification of a woman’s windbreaker-type jacket and pair of trousers from Macau

Dear Mr. Gregory:

In your letter dated December 14, 2004, you requested a classification ruling.

Two samples were submitted as follows: Style number W4-025 “Ladies Windjacket”, is a woman’s windbreaker-type jacket and style number W4-040b “Ladies Windpant” is a woman’s pair of trousers. Information you submitted with your ruling request letter indicates that both garments are constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating for water resistance. The jacket is lined with a mesh polyester fabric in the body and with a woven nylon fabric in the sleeves. The trousers are lined with a mesh polyester fabric in the upper portion of the garment and with a woven nylon fabric in the lower portion of the legs.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket is hip-length and has a full front opening that is secured by a zipper closure that extends to the top of the collar. The garment has long sleeves with a gusset opening at the wrist area that is secured by a zipper closure, two side seam pockets at the waist and a straight cut hemmed bottom.

The pull-on pair of trousers has an elasticized waistband, two front pockets with side openings below the waist and long hemmed trouser legs with a zipper opening at the ankle area.

The samples are being returned to you as you have requested.

The garments are eligible for classification as water resistant.

If the jacket passes 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 garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

If the trousers 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 garment will be 6204.63.3000, which provides for other women's or girls’ 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 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. percent ad valorem.

The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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