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NY M81477





April 12, 2006

CLA-2-62:RR:NC:WA:357 M81477

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020

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

RE: The tariff classification of a man’s jacket from Vietnam

Dear Ms. Boullet:

In your letter dated March 23, 2006, you requested a classification ruling.

The sample submitted, style number WM5361, is a man’s jacket constructed of a shell composed of a woven 78% polyester/22% rayon moleskin fabric that has a visible polyurethane coating on the inner surface. The jacket is lined with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting insulation.

The jacket has a detachable hood with a rear tab secured by a hook and loop fastener, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with six magnetic closures along its length and one-snap closure at the bottom covers the zipper area. The garment has a left chest pocket secured by a flap with snap closures, two double entry front pockets below the waist secured by a flap with snap closures and two inner pockets, one of which has a zipper closure. The jacket also has long sleeves with fold over cuffs that are secured by a snap closure and a straight cut hemmed bottom. The “Columbia” tradename and logo is embroidered onto the bottom of the left front panel.

The sample is being returned to you as you have requested.

The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: of man-made fibers: Other anoraks, (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 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/.

The 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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