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NY L89856




January 26, 2006

CLA-2-62:RR:NC:TA:357 L89856

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

Ms. Jessica Kurland
M. Hidary & Company, Inc.
10 West 33rd St.
New York, NY 10001-3366

RE: The tariff classification of a boys’ reversible jacket from China

Dear Ms. Kurland:

In your letter dated January 9, 2006, you requested a classification ruling.

The item in question, style Q40638CH14, is a boys’ reversible outerwear jacket. It has long sleeves without cuffs, a pointed collar, a full front opening secured by a zipper with a reversible pull and slant pockets at the waist on both sides. One side is made from a woven 70% wool/30% viscose fabric; the other is made from a 100% polyester woven fabric diamond-quilted to a light nonwoven batting. You indicated that the polyester fabric has a 600mm PU (polyester) coating for water resistance.

Examination of the sample indicates that both the wool blend side and the polyester side are suitable for wear. As such, the garment is a true reversible. As neither side predominates, based on General Rule of Interpretation 3(c), classification will be in the heading that occurs last among those equally meriting consideration. In this case that is the subheading for garments of man-made fibers.

This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance described in Chapter 62 Harmonized Tariff Schedule of the United States (HTSUS) Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 Chapter 62 HTSUS Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys 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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