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NY M80441




March 2, 2006

CLA-2-62:RR:NC:TA:357 M80441

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Sandy Stubblefield
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919

RE: The tariff classification of a men’s pullover outerwear garment from China

Dear Ms. Stubblefield:

In your letter dated February 10, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style P1239SS, is described as a “Micro Poly Short Sleeve Windshirt.” It has a shell made from a woven 100% polyester fabric with a polyurethane coating, which you stated is water resistant. The garment is fully lined with a 100% polyester woven taffeta fabric and has a knit waistband and crossover neckline trim, side seam pockets at the waist and half-sleeves.

Garments similar in construction and features to this sample have been classified by Customs and Border Protection as outerwear jackets.

If meeting the requirements for water resistance described in Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style P1239SS will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 described in Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style P1239SS will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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/.

Style P1239SS 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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