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NY L86079





July 20, 2005

CLA-2-62:RR:NC:WA:357 L86079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.12.2050; 6202.13.4020; 6210.30.5000

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

RE: The tariff classification of two women’s coats and a woman’s double coat set from China

Dear Ms. Boullet:

In your letter dated June 28, 2005, you requested a classification ruling.

Four samples were submitted as follows: Style number WL5365 is a woman’s coat that extends to above the knee area in length and is constructed of a shell composed of a woven 100% polyester fabric. The coat is lined with a woven 100% polyester satin fabric that is quilted to a nonwoven polyester batting fill.

The coat is slightly fitted at the waist and has a zip-off hood with a synthetic fur lining, a stand-up collar also lined with synthetic fur and a full front opening secured by a double pull zipper closure that extends to the top of the collar. An overlapping flap with seven snap closures covers the zipper area. The coat has two front slash pockets with zipper closures located below the waist, a security pocket with a zipper closure on the inner portion of the left front placket, long sleeves with fold-over cuffs composed of synthetic fur and a straight cut hemmed bottom. The “Columbia” trade name and logo are embroidered onto the lower portion of the left sleeve.

Style number WL2042 is a woman’s raincoat that extends to above the knee area in length and is constructed of a shell composed of a woven 70% nylon/30% polyester fabric that has a visible polyurethane coating on the inner surface. The raincoat is lined with a woven 100% polyester fabric. The raincoat has a detachable hood, a notched lapel style collar and a full front opening secured by five right-over-left button closures. The raincoat has long sleeves with a band secured by an adjustable one-button closure at the wrist area, a self-fabric tie belt at the waist that is held to the garment by belt loops, two front pockets secured by a one-button closure below the waist, an additional small pocket above the right front pocket and a straight cut hemmed bottom. The raincoat has five inner pockets with hook and loop fasteners, one of which is a double pocket with an additional zipper closure.

Style WL7019 is a woman’s two-piece set consisting of a lower thigh-length outer coat and a mid-thigh length inner coat which can be zippered together along the front edges and snapped together at the wrist areas so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. In your letter you indicate that the garments will be imported and sold as a set under style number WL7019, and will also be imported and sold separately under individual style numbers, WL3055 for the outer coat and WL5371 for the inner coat.

The outer coat (WL3055) is constructed of a shell composed of a woven herringbone 50% cotton/25% nylon/25% wool fabric. The coat is lined with a woven satin 100% polyester fabric. The coat is slightly fitted at the waist and features an integral hood with a tab in the rear that is secured by a buckle fastener, a full front opening with a zipper closure which can also be used for attaching the inner jacket and an overlapping flap with five right-over-left button tab closures covering the front zipper area. The coat has long sleeves with a tab secured by a snap closure on the inner portion of the wrist area for attaching the inner coat, two adjustable tabs secured by buckle fasteners on the outer portion of the wrist area, two adjustable side seam tabs with buckle fasteners at the waist area, two front pockets below the waist, a security pocket with a zipper closure on the inner portion of the left front placket and a straight cut hemmed bottom.

The inner coat (WL5371) is constructed of a shell fabric and a lining fabric composed of a woven 100% polyester fabric which have a plastic coating and are quilted together in a diamond pattern to a nonwoven batting fill. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat is slightly fitted at the waist and has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The coat has long sleeves edged with capping fabric at the wrist area, a fabric label that creates a loop at the wrist area for attachment to the outer jacket, two front in-seam pockets with zipper closures below the waist and a straight cut bottom edge finished with a capping fabric.

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

In your letter you suggest classification of the inner garment of style number WL7019 (WL5371) under HTS 6202.93.4500, as a water resistant jacket. However, this garment is a type of coat that is not eligible for water resistant classification.

The applicable subheading for style number WL5365 and for the inner coat of style number WL7019 (WL5371) will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’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 the outer coat of style number WL7019 (WL3055) will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other. The duty rate will be 8.9 percent ad valorem.

The applicable subheading for style number WL2042 will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: of man-made fibers: other. The duty rate will be 7.1 percent ad valorem.

Style numbers WL5365, WL2042 and the inner coat of style number WL7019 (WL5371) fall within textile category designation 635. The outer coat of style number WL7019 (WL3055) falls 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. 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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