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NY M82821




May 30, 2006

CLA-2-62:RR:NC:WA:357 M82821

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

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

Dear Ms. Hayd:

In your letter dated May 1, 2006, you requested a classification ruling.

The sample submitted, style number OW6303H, is a man’s thigh-length jacket constructed of a shell composed of a woven microsuede 100% polyester fabric that has a Teflon coating. The jacket is lined with a woven taffeta 100% nylon fabric that has a polyurethane coating and is quilted in a diamond pattern to a nonwoven batting fill.

The coating on the shell fabric is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has an integral hood, a full front opening secured by a zipper closure, an overlapping flap with six snap closures that covers the zipper area and an inner and outer collar. The garment’s hood can be rolled up and stored within the outer collar by three hook and loop fasteners. The jacket has long sleeves with a gusset opening at the wrist area and an adjustable snap closure on the cuffs, an overlay strip of fabric on the front and rear yokes, an inner drawcord tightening at the waist, two front patch pockets with flap closures below the waist, two inner pockets and a straight cut hemmed bottom.

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

The coated lining fabric does not reach to the edge on each side of the front opening; however, the garment is still considered to be water resistant because of the Teflon coating on the shell fabric.

With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

Based on the information you provided 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: other: water resistant. 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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