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NY L86045




July 28, 2005

CLA-2-62:RR:NC:WA:357 L86045

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.11.0010; 6201.13.4030; 6101.30.2010; 6101.20.0010

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

RE: The tariff classification of two men’s coats and two men’s jackets from China and India

Dear Ms. Boullet:

In your letter dated June 27, 2005, you requested a classification ruling.

Five samples were submitted as follows: Style number WM7022 is a man’s thigh-length coat constructed of a shell composed of a woven 70% wool/30% nylon fabric. The coat has a removable sleeveless hip-length liner composed of a woven quilted 100% nylon fabric that is held to the garment by buttons. The liner is not of the type that can be worn separately.

The coat has a fold-down pointed collar, a full front opening secured by a zipper closure and a storm flap with four left-over-right, button closures. The coat has long hemmed sleeves, two front pockets below the waist, a vertical pocket with a snap closure along the upper portion of the left front placket, a 2-1/4 inch overlay strip of fabric across the rear waist area that simulates a belt and two side seam vents with a straight cut hemmed bottom. A textile label on the lower portion of the left sleeve at the wrist area features the “Columbia” tradename and logo.

Style number WM5378 is a man’s thigh-length coat constructed of a shell composed of a woven suede-like 100% polyester fabric. The coat is lined in the body with a woven 100% cotton fabric and in the sleeves with a woven 100% nylon fabric. The coat has a notched lapel-style collar and a full front opening secured by four left-over-right, button closures. The coat has long hemmed sleeves, a left chest pocket and two front double entry bellows pockets below the waist that are secured by flaps with a one-button closure. The right bellows pocket features an additional zippered pocket. The coat also has two inner pockets, one with a zipper closure and the other with a button and loop closure. The coat has a straight cut hemmed bottom with a rear vent, and the “Columbia” tradename and logo is embroidered onto the lower portion of the left sleeve.

Style WM6211 is a man’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven twill fabric bonded to an inner layer of 100% polyester brushed knit pile fabric. The jacket features a spread collar, a full front opening with five reinforced button closures, long sleeves with single button closures on the cuffs, a vertical pocket with a snap closure on the left chest, an inset pocket with a zippered closure on the right chest, a zippered pocket on the inside right chest, two pockets with snap closures below the waist, and a straight bottom.

Style AM2440 is a man’s knit jacket. The front and back panels are constructed from 100% cotton finely knit fabric that has been brushed on the inside surface. The sleeves are constructed from 100% cotton, 4x2 rib knit fabric that measures 7 stitches per 2 centimeters counted in the horizontal direction. Style AM2440 features a full front opening with a zippered closure, a stand-up zip through collar, long sleeves with rib knit cuffs, two patch pockets with flaps on the chest, slant pockets below the waist and a rib knit bottom.

Style number SM5316 is a man’s jacket constructed of woven fabric portions and knit fabric portions. In a phone conversation you indicated that the construction of the garment has been changed from the sample that you had submitted. We are unable to classify this item without a sample of the revised garment.

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

The applicable subheading for style number WM7022 will be 6201.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s overcoats, carcoats, capes, cloaks and similar coats: of wool or fine animal hair. The duty rate will be 41¢ /kg + 16.3 percent ad valorem.

The applicable subheading for style number WM5378 will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for Style WM6211 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other men’s. The rate of duty is 28.2 percent ad valorem.

The applicable subheading for Style AM2440 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9 percent ad valorem.

Style WM7022 falls within textile category designation 434. Styles WM5378 and WM6211 fall within textile category designation 634. Style AM2440 falls within textile category designation 334. 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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