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NY M82596




May 17, 2006

CLA-2-62:RR:NC:TA:357 M82596

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Alan Stewart
Sport Obermeyer, Ltd.
115 ABC
Aspen, CO 81611

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

Dear Mr. Stewart:

In your letter received April 18, 2006, you requested a classification ruling. The sample you submitted will be returned as you requested.

The item in question, style #67236 – Nucleus Insulator, is a men’s ski jacket made from two fabrics. Most of the front portion, the upper part of the sleeves and the majority of the back are made from a 100% nylon woven fabric with a 600mm PU (polyurethane) treatment for water resistance quilted in a diamond-type pattern to a nonwoven insulation and lined with a woven taffeta fabric. The coating on this fabric is not visible for tariff purposes. The remainder of the jacket, consisting of the side panels (extending slightly onto the front and back), the under-portions of the sleeves and the upper back are composed of a three-layer laminate, which has an outer layer of woven fabric, a center layer of plastic film and an inner layer of a brushed knit fabric.

The jacket is hip-length and has a full front opening secured by a zipper closure that extends to the top of the collar, zippered pockets at the waist and in the left chest and an elasticized drawstring with a cord lock at the bottom hem.

The woven nylon fabric with the PU coating/treatment provides the essential character to this garment. In your letter you stated that the woven nylon has a 600mm PU coating and that the lamination has a waterproof membrane. Consequently, the garment 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 6201.93.3511, 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.

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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