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NY M83470




June 13, 2006

CLA-2-62:RR:NC:WA:357 M83470

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Jeffrey O. Gregory
Design Resources, Inc.
7007 College Blvd., Suite 700
Overland Park, KS 66211

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

Dear Mr. Gregory:

In your letter dated May 9, 2006, you requested a classification ruling.

The sample submitted, style number W4-038 “1/2 Zip Windshirt,” is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% polyester fabric. The jacket also has woven fabric inserts with mesh fabric overlays along the lower rear portion of the sleeves and along each side of the rear panel. In a phone conversation you indicated that the entire shell fabric (including the woven fabric inserts on the sleeves and on the rear panel) is coated with polyurethane.

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

The jacket has a stand-up collar with a partial opening at the neck area that is secured by a zipper closure, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, an overlay strip of fabric on the front panel across the chest area, two front hand warmer pockets at the waist and elastic tightening on each side of the bottom hem.

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

This garment 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.

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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