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NY M81582





March 9, 2006

CLA-2-62:RR:NC:TA:357 M81582

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th St.
Jamaica, NY 11434

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

Dear Mr. D’Andrea:

In your letter dated February 21, 2006, on behalf of Rennoc Corporation, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style #174, is a men’s outerwear jacket with a shell made from a woven 100% polyester fabric with an acrylic coating for water resistance. The garment is lined in the body with a jersey knit fabric and in the sleeves with a woven taffeta fabric, and has a full front opening with a zipper closure that extends to the top of the collar, slant pockets at the waist, a curved, hemmed bottom with an elasticized tunneled drawstring and yoke-style panels in the upper back and chest over a mesh fabric.

Although you attached a copy of a report from a testing laboratory with your letter, the report indicates that AATCC Method 127 was used. Please note that the tariff requires testing in accordance with AATCC Method 35. Notwithstanding this fact, the garment may be eligible for classification as water resistant.

If meeting the requirements for water resistance when tested in accordance with the requirements of 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 (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 in accordance with the requirements of 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 (HTSUS), which provides for 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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