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NY L83032





April 11, 2005

CLA-2-62:RR:NC:WA:357 L83032

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011; 6202.93.5021

Ms. Sandy Stubblefield
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

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

Dear Ms. Stubblefield:

In your letter dated March 14, 2005, you requested a classification ruling.

The sample submitted, style number 3740 “Ladies Micro Poly Jacket”, is a woman’s hip-length windbreaker-type jacket constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating. The garment is lined in the upper portion of the rear panel with a mesh 100% polyester fabric. In your letter you indicate that the jacket will also be imported under style number 3741 in girls’ sizes S through L.

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

The jacket has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket also has long sleeves with elasticized cuffs, two slanted front pockets with zipper closures at the waist, a free hanging rear yoke with a hook and loop fastener that covers the mesh lining and a drawcord tightening through the bottom hem. The jacket features contrasting color fabric and piping on the front panels and contrasting color piping on the rear panel. The sample is being returned to you as you have requested.

This garment is 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 jacket is imported in girls’ sizes and does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5021, which provides for other girls’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

The jacket falls within textile category designation 635. 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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