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NY L89440




January 5, 2006

CLA-2-62:RR:NC:TA:357 L89440

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

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

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

Dear Ms. Boullet:

In your letter dated December 16, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style EL3052, is a women’s jacket with a shell made from a 100% nylon woven fabric which has a clear acrylic coating and an application of Teflon®. According to your letter this fabric passes the HTS test for water resistance. The jacket has a partial front opening with a three-snap, right-over-left closure, long sleeves with a snap at the ends, slant pockets at the waist, an integral hood with a drawstring and a full lining composed of a knit 65% polyester/35% cotton jersey fabric in the body and the hood, and of a 100% nylon woven taffeta fabric in the sleeves.

This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance described in Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ 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 Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’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/.

Style EL3052 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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