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NY M82825




May 30, 2006

CLA-2-62:RR:NC:WA:357 M82825

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6101.30.2010

Mr. Jeffrey J. Walton
Sears Holding Corporation
Imports Department 7331MP
3333 Beverly Road.A3-369B
Hoffman Estates, IL 60179

RE: The tariff classification of a man’s double jacket set from Vietnam and Bangladesh

Dear Mr. Walton:

In your letter dated May 2, 2006, you requested a classification ruling. The samples are being returned to you as you have requested.

The following samples were submitted: Item MAHF06-3130 “3 in 1 jacket,” is a man’s two-piece set consisting of an upper thigh-length outer jacket and a lower hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas so be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket is constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The jacket is lined with a mesh fabric in the body and with a woven fabric in the sleeves. The jacket has a stand-up collar, a full front opening secured by a zipper closure, a secondary zipper for attaching the inner jacket and an overlapping flap with four hook and loop fasteners that covers the zipper area. The jacket has a zippered pocket on the left chest, long sleeves with elastic and a tab with a hook and loop fastener on the cuffs, an inner drawcord tightening at the waist, two zippered front pockets below the waist, a zippered inner pocket and a drawcord tightening through the bottom hem. The garment also has a woven fabric inner storm skirt on the lower portion of the lining fabric that has elastic tightening and is secured around the waist area by a tab with two snap closures. Inner tabs with a snap closure at the nape of the neck and at the wrist areas are used for attachment of the inner jacket.

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

The inner jacket is constructed of 100% polyester finely knit fabric, which is napped on the inside and outside surface. The garment is not lined. The jacket has a stand-up collar and a full front opening secured by a reversible zipper pull closure that extends to the top of the collar. The jacket has long sleeves with elasticized cuffs, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. Elasticized loops on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket.

The outer jacket of item MAHF06-3130 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for the inner jacket of item MAHF06-3130 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers. The duty rate will be 28.2 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/.

Both jackets fall 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.

Your inquiry does not provide enough information for us to give a classification ruling on Item MF6CV3008. As per our phone conversation your request for a classification ruling should include a sample of the jacket exactly as it will be constructed when imported into the United States. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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