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NY L87259





September 23, 2005

CLA-2-62:RR:NC:TA:357 L87259

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Brandon Terrell
GFSI, Inc.
9700 Commerce Parkway
Lenexa, KS 66219

RE: The tariff classification of a men’s convertible outerwear jacket from Vietnam

Dear Mr. Terrell:

In your letter dated August 31, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style SI2645, is a men’s jacket with a shell made from a 100% polyester woven fabric coated with polyurethane for water resistance. The garment has a full front opening with a zipper that extends to the top of the collar and is covered by a flap with a snap closure at the collar, long, zip-off sleeves with hook and loop adjustment tabs at the ends, zippered pockets at the waist, an elasticized drawstring through the bottom hem, vented chest and back panels and a brushed lining. When the sleeves are removed the jacket can be worn as an outerwear vest.

This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S Legal Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If not meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S Legal Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

This jacket falls 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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