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NY N013849




July 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051; 6205.20.2047

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 shirt from China

Dear Ms. Boullet:

In your letter dated June 29, 2007, you requested a classification ruling.

Two samples were submitted as follows: Style number AM7698 is a man’s upper thigh-length jacket with a shell composed of a woven 100% cotton faille fabric. The jacket is lined in the body with a woven 100% cotton poplin fabric that is quilted to a nonwoven polyester batting insulation, and in the sleeves with a woven 100% nylon taffeta fabric. The inner portion of the collar and the center inner portion of the rear yoke area are composed of a ribbed-knit 100% cotton fabric.

The jacket has a stand-up collar, a full front opening secured by a left-over-right, six snap closure, long vented sleeves with a one-snap closure on the cuffs and a straight cut hemmed bottom. The jacket has two chest pockets that are secured by an overlay strip of fabric with a hook and loop fastener across the lower portion of the yoke area, a textile label with the “Columbia” tradename and logo on the left overlay strip of fabric, two front slash pockets below the waist and an inner pocket with a hook and loop fastener.

Style number AM7468 is a man’s upper thigh-length shirt with a shell composed of a woven brushed plaid 100% cotton fabric. The shirt is lined in the body with a woven 100% cotton poplin fabric that is quilted to a nonwoven polyester batting insulation and in the sleeves with a woven 100% nylon taffeta fabric. The shirt has a fold-down spread collar, a full front opening secured by seven left-over-right button closures, long vented sleeves with a one-button closure on the vent opening and a two-button closure on the cuffs and a shirt-tail bottom hem. The shirt has two chest pockets that are secured by an overlay of fabric with a hook and loop fastener at the top and a textile label with the “Columbia” tradename and logo on the left overlay of fabric.

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

The applicable subheading for style AM7698 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The duty rate will be 9.4 percent ad valorem.

In your letter you suggested that style AM7468 should also be classified under HTS 6201.92.2051. However, this garment does not have the character of a jacket.

The applicable subheading for style AM7468 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: with two or more colors in the warp and/or the filling: napped. The duty rate will be 19.7 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 AM7698 falls within textile category 334. Style AM7468 falls within textile category 340. 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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