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NY L82355




March 2, 2005

CLA-2-62:RR:NC:TA:357 L82355

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020

Mr. Jeff Clark
Kappler
55 Grimes Drive
Guntersville, AL 35976

RE: The tariff classification of men’s outerwear jackets from Mexico

Dear Mr. Clark:

In your letter dated January 27, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The sample represents the styling features to be found on three similar jackets.

The submitted sample is a hip-length jacket. It has a full front opening with a zipper closure extending to the top of the collar, covered by a storm flap with hook and loop closures, an elasticized drawstring at the bottom hem, a zippered lower-back pocket covered by a flap, sleeve ends secured by a combination of elastic and hook and loop tabs and zippered vents under each sleeve. According to a hangtag the jackets are used for cycling. The shell fabric for styles 3801, 3804 and 3805 will consist of a woven polyester fabric with a plastic backing film to make the fabric waterproof yet breathable.

Whether in the form of a two-layer construction or a three-layer construction with a mesh inner layer as submitted, the shell fabric as constituted is visibly coated for tariff purposes.

The applicable subheading for styles 3801, 3804 and 3805 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (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.

These jackets fall within textile category designation 634. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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