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NY L81936




February 11, 2005

CLA-2-62:RR:NC:N3:360 L81936

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.32.2030; 6202.92.2061

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of women's jackets from the Philippines or Vietnam

Dear Ms. Boullet:

In your letter dated January 13, 2005, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested.

Style WL3031 is a woman’s blazer constructed from 100 percent cotton woven fabric. The garment features long sleeves with button trim, a notched collar, two patch pockets below the waist, shoulder pads, a back vent, a lining and a full front opening secured by three buttons.

Style WL3032 is a woman’s jacket constructed from 98 percent cotton and 2 percent spandex woven fabric. The garment features long sleeves with buttoned cuffs, a funnel-like collar, one chest pocket with buttoned flap, two buttoned flap pockets below the waist, a full front zippered opening beneath a six button placket.

The applicable subheading for style WL3031 will be 6204.32.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other: other: women’s. The rate of duty will be 9.4 percent ad valorem.

The applicable subheading for style WL3032 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: other: women’s. The rate of duty will be 8.9 percent ad valorem.

Both styles fall within textile category designation 335. 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.).

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 question regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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