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NY N010252




May 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020

Ms. Sophia Spoltore
Milgram Freight Services Limited
407, McGill Street, Suite 500
Montreal (Quebec) Canada H2Y 2G7

RE: The tariff classification of reversible rain parkas from Taiwan

Dear Ms. Spoltore:

In your letter dated April 20, 2007, on behalf of Beaumarche Inc., of Montreal, Quebec, you requested a classification ruling. The samples you submitted are being returned as you requested.

Style 8110 is a boys’ size 8 reversible jacket made from a woven 100% rayon fabric with a coating of 100% PVC. It has a full front opening secured by a reversible zipper, patch pockets with flaps at the waist on both sides, a self-fabric hood with drawstring and ventilation grommets under the arms.

Although the plastic coating completely obscures the underlying fabric when the jacket is worn with the plastic on the exterior, the reverse side is not coated, resulting in a fabric exterior when the garment is reversed.

The applicable subheading for style 8110 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.

We need additional information in order to issue a ruling on style 9120, a size 6 jacket. Please provide information as to the gender identity of the garment, with any supporting documentation that exists.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 8110 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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