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NY N007128





March 8, 2007

CLA-2-62:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5039; 6210.40.5020; 3926.20.6000; 3926.20.9050

Ms. Nadia Surprenant
Milgram Freight Services Ltd.
407, McGill Street, Suite 500
Montreal (Quebec) Canada H2Y 2G7

RE: The tariff classification of men’s garments from China

Dear Ms. Surprenant:

In your letter dated February 12, 2007, on behalf of Ganka Inc., Quebec, Canada, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style 87-BC520-2-NB, ATV/Motorcycle pants, is an ankle-length garment with a shell made from a woven 100% nylon fabric with a visible polyurethane coating on the inner surface. The pants have self-fabric belt loops at the waist, a web belt with a plastic buckle, a front zipper with a flap secured by a hook and loop closure, a ten-inch zipper extending up from the bottom of each leg, an adjustment tab with a hook and loop closure at the bottom hem, front zippered pockets, a removable quilted liner and a horizontal half zipper at the back for attaching to a jacket.

The second item, style 87-BC520-1-GG jacket, is a hip-length garment with a shell made from a woven 100% nylon fabric with a visible polyurethane coating on the inner surface. The jacket has a full front zipper opening covered by a flap with hook and loop closures and two snaps, a standup collar, upper chest pockets with zippers, cargo pockets with flaps at the waist, a partially elasticized waistband with adjustment tabs, a single zippered back pocket, a removable quilted liner and a horizontal half zipper that enables attaching to trousers.

The third sample, style 87-P-603-2-C, is a pair of pull-on pants made from a 100% polyester knitted fabric with a polyurethane coating in a camouflage design on the outer surface that does not completely obscure the underlying fabric. The garment has a partially elasticized waistband with a drawstring and a snap fastener at the bottom of each leg.

The fourth item, style 87-P-602-1-C, a jacket, has the same material composition as the third sample. This jacket has a full front opening with a zipper closure covered by a storm flap, a standup collar with two snaps, a hood stowed in the collar, pockets with snapped flaps at the waist and a drawstring through the bottom hem.

The final item is a men’s rainsuit consisting of overalls and a jacket, style 87-WA-31. It is stated to be composed of polyester textile fabric coated on both sides with PVC. The jacket has a full front opening with a left over right snap closure, a corduroy collar, long sleeves with a snap at the ends, patch pockets with a flap at the waist, a vented yoke back and vents under the arms. The overalls have a fly front with a snap, shoulder straps with a small elasticized segment and snaps at the leg bottoms, on the bib and in the back.

The classification you suggested for styles 97-P-603-2-C and 87-P-602-1-C, 6210.40.3000, is inapplicable due to the fact that the plastic on the outer surface does not completely obscure the underlying fabric.

The applicable subheading for styles 87-BC520-2-NB and 87-P-603-2-C will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for styles 87-BC520-1-GG and 87-P-602-1-C will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

If valued not over $10 per unit, the applicable subheading for style 87-WA-31 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of apparel and clothing accessories: plastic rainwear featuring an outershell of polyvinyl chloride plastic valued not over $10 per unit. The duty rate will be Free.

If valued over $10 per unit, the applicable subheading for style 87-WA-31 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: other apparel and clothing accessories. The duty rate will be 5 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/.

Styles 87-BC520-2-NB and 87-P-603-2-C fall within textile category 647; styles 87-BC520-1-GG and 87-P-602-1-C fall within textile category 634. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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