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NY L88874




December 1, 2005

CLA-2-62:RR:NC:TA:357 L88874

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Jeffrey O. Gregory
Design Resources, Inc.
8900 State Line Road
Leawood, KS 66206

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

Dear Mr. Gregory:

In your letter dated November 11, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 8426, is a men’s outerwear jacket with a shell made from a woven 100% polyester fabric. It has a mesh lining in the body and a taffeta lining in the sleeves. It has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized ends, a partially elasticized waistband, zippered pockets at the waist, rib knit inserts covered by shell fabric at the joint of the sleeves and shoulders, horizontal flanges on the front and back panels which simulate yoke construction and small metal grommets on each side of the chest and along the edge of the rear flange.

According to the specification sheet you submitted the shell has a PU (polyurethane) clear coat treatment.

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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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