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NY M83163




May 30, 2006

CLA-2-62:RR:NC:WA:357 M83163

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.12.2010; 6202.12.2050; 6202.92.2061

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a woman’s raincoat, coat and jacket from China

Dear Ms. Boullet:

In your letter dated May 5, 2006, on behalf of Towne, a division of Columbia Sportswear Company, you requested a tariff classification ruling.

Three samples were submitted, as follows: Style number DL0270 is a woman’s thigh-length raincoat constructed of a shell composed of a woven 51% cotton/49% nylon fabric that has been treated for water repellency. The raincoat is lined in the body with a woven satin 100% polyester fabric that is quilted in a ½-inch diamond pattern to a nonwoven polyester batting fill and in the sleeves with a woven 100% polyester taffeta fabric that is also quilted to a nonwoven polyester batting fill.

The raincoat is slightly fitted at the waist and has a full front opening secured by a zipper closure, an overlapping flap that covers the zipper area, a fold-down collar that is composed on the inner portion of an acrylic pile fabric, two metal peg-type button and hole closures on the front portion of the collar, free hanging front and rear yokes, long hemmed sleeves that feature patches at the elbows and cuff belts at the wrist area that are secured by a metal peg-type button and hole closure and a straight cut hemmed bottom with a rear vent. The garment has two double entry front pockets below the waist that are secured by a flap with two snap closures, a detachable self-fabric tie belt at the waist area that is held to the garment by two buttons above the pocket flaps, a belt loop on each side seam and two metal peg-type button and hole closures in the rear.

Style number DL0290 is a woman’s thigh-length coat constructed of a shell composed of a woven 100% cotton velour fabric. The coat is lined in the body with a woven 100% polyester satin fabric that is quilted in a ½-inch diamond pattern to a nonwoven polyester batting fill and in the sleeves with a woven 100% polyester taffeta fabric that is also quilted to a nonwoven polyester batting fill. The coat is fitted at the waist and has a full front opening secured by a right-over-left, four-button closure, a fold-down button collar, long hemmed sleeves with a vent opening at the wrist area that is secured by a one-button closure, two front pockets below the waist that have a one-button flap closure, a simulated belt at the rear waist area and a straight cut hemmed bottom.

Style number DL0280 is a woman’s hip-length outerwear jacket constructed of a shell composed of a woven 100% cotton velour fabric. The jacket is lined in the body with a woven 100% polyester satin fabric that is quilted in a ½-inch diamond pattern to a nonwoven polyester batting fill and in the sleeves with a woven 100% polyester taffeta fabric that is also quilted to a nonwoven polyester batting fill. The jacket is fitted at the waist and has a notched lapel-style collar with a double breasted full front opening that is secured by a right-over-left four button closure. The garment has long hemmed sleeves with a one-button tab closure at the wrist area, two double entry front pockets below the waist that have a flap secured by a one-button closure, a simulated belt at the rear waist area and a straight cut hemmed bottom.

The garments are being returned to you as you have requested.

The applicable subheading for style DL0270 will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woman’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: raincoats. The duty rate will be 8.9 percent ad valorem.

The applicable subheading for style DL0290 will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woman’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: other. The duty rate will be 8.9 percent ad valorem.

In your letter you suggested classification for style DL0280 under subheading 6204.32.2030, which provides for women’s or girls’ suit-type jackets and blazers: of cotton. However, we consider this garment an outerwear jacket.

The applicable subheading for style DL0280 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles: of cotton: other: other. The duty rate will be 8.9 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/.

Each garment falls within textile category designation 335. 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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