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NY N006074




February 9, 2007

CLA-2-62:RR:NC:WA:357 N006074

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011

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

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

Dear Ms. Boullet:

In your letter dated January 23, 2007, on behalf of Mountain Hardwear, a wholly owned subsidiary of Columbia Sportswear, you requested a classification ruling.

Two samples were submitted as follows: Style number OM2633 is a man’s hip-length pullover jacket, and style number OL2634 is a woman’s hip-length pullover jacket. Both jackets have a shell composed of a woven double weave 91% nylon/9% elastane fabric that has a durable water repellent coating. Both garments are unlined.

Both jackets have a stand-up collar with a knit brushed tricot fabric on the inner surface, a partial front opening at the neck area secured by a zipper closure that extends to the top of the collar, long hemmed sleeves with articulated elbows and a hemmed bottom. Style OM2633 has a right rear pocket with a zipper closure below the waist area. Style OL2634 has a right front pocket with a zipper closure below the waist area. The “Mountain Hard Wear” tradename and logo are featured on various areas of each garment. Each jacket is the type that is worn over another garment and is suitable for use as outerwear.

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

Style OM2633 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.

Style OL2634 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 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women'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/.

Style OM2633 falls within textile category 634. Style OL2634 falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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