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NY M81718




April 7, 2006

CLA-2-62:RR:NC:TA:357 M81718

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3590; 6203.43.4010

Ms. Rebecca Cheung
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a men’s jacket and trousers set from Cambodia

Dear Ms. Cheung:

In your letter dated March 29, 2006, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The merchandise in question, style 3648, is a men’s warmup set consisting of a jacket and pants. Both garments have a shell made from a woven 100% polyester fabric with a 450mm acrylic coating on the back side for water resistance, and are fully lined.

The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elasticized ends, pockets at the waist, contrasting piping on the front, back and sleeves and an elasticized bottom hem. The body has a jersey knit lining, and the sleeves have a woven taffeta lining.

The trousers extend to the ankle and have a zippered gusset on each lower leg, an elasticized waistband with drawstring and no opening, front on-seam pockets, a zippered back pocket and contrasting piping. The trousers are lined to the knee with a jersey knit fabric and below the knee with a woven taffeta fabric.

These garments are eligible for classification as water resistant.

If meeting the terms of Chapter 62, HTS, Additional U.S. Note 2, which describes water resistance, 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 terms of Chapter 62, HTS, Additional U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), 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.

If meeting the terms of Chapter 62, HTS, Additional U.S. Note 2, the applicable subheading for the trousers will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If not meeting the terms of Chapter 62, HTS, Additional U.S. Note 2, the applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers and breeches, of synthetic fibers. The duty rate will be 27.9 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; the trousers fall within category 647. 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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