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NY N003978




December 5, 2006

CLA-2-62:RR:NC:TA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

Mr. Robert Ryan
Diversified Freight Logistics, Inc.
P.O. Box 610629
Dallas Fort Worth Airport, Texas 75261

RE: The tariff classification of a boy’s jacket from the United Arab Emirates or Vietnam

Dear Mr. Ryan:

In your letter dated November 1, 2006, on behalf of Williamson Dickie Manufacturing, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The sample, style number KJ900 is a boy’s outerwear jacket. It has a shell made from rip-stop nylon fabric which you state has a rubber or plastics coating for water resistance. The body of the garment is lined with a cotton flannel fabric. The sleeves are lined with a woven taffeta fabric. The jacket has long raglan sleeves with elastic fabric at the sleeve openings, a full front, six metal snap opening which fastens left over right, an elastic tunnel drawstring at the bottom that secures by means of a toggle closure, a shirt collar and set-in, slash pockets on both sides of the front opening.

You assert in your letter that the item is designed as unisex wear. There is no indication, aside from your statement, to support this conclusion. The fact that the article has a boys’ wear silhouette, fastens left over right and appears to be cut and sewn as a traditional boy’s jacket indicates that it is intended to be worn primarily by boys and not by girls.

If meeting the requirements for water resistance when tested in accordance with the requirements of Chapter 62 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 in accordance with the requirements of Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, other, other, boys’. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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