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NY N022653




February 27, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6101.30.2010

Mr. Gerald J. Bresnihan
C.H. Powell Company
478 Wando Park Boulevard
Mt. Pleasant, SC 29464

RE: The tariff classification of a man’s double jacket set from Vietnam

Dear Mr. Bresnihan:

In your letter dated January 28, 2008, on behalf of Oobe, Inc., you requested a classification ruling.

The sample submitted, style name “Roswell,” is a man’s two-piece set consisting of a hip-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The outer jacket has a shell composed of a woven 100% nylon dobby fabric on the front and rear yoke, on the upper portion of the sleeves and on the outer portion of the collar. The front and rear body panels, the remaining portion of the sleeves and the inner portion of the collar are composed of a woven 100% nylon faille fabric. The jacket is lined with a woven 100% nylon taffeta fabric. In a phone conversation you indicated that the entire shell fabric is coated with polyurethane.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and a secondary zipper for attaching the inner jacket. The jacket also has long sleeves with a tab secured by a hook and loop fastener on the cuffs, two front pockets with zipper closures at the waist, a zippered pocket along the inner portion of the left placket, a drawcord tightening with plastic cord stoppers through the bottom hem and two inner tabs with a snap closure on the lower portion of the lining fabric that can be fastened to the drawcord for a better fit. Inner tabs with a snap closure at the nape of the neck and at the wrist areas are used for attachment of the inner jacket.

The inner jacket has a shell composed of finely knit 100% polyester fabric that is brushed on the inside and outside surfaces. The garment has woven nylon dobby fabric overlays on the front and rear yoke, on the outer portion of the collar, as elongated elbow patches on each sleeve, on the lower portion of each sleeve and as trim on each pocket. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long tapered sleeves with capping at the wrists, a zippered pocket on the lower portion of the left sleeve, two front pockets with zipper closures at the waist, a plastic hanging D-ring on the left waist area, a clip with an elasticized cord loop sewn inside the left front pocket and elasticized capping at the bottom. Textile loops on the rear portion of the collar and on the outer portion of the wrists are used for attachment to the outer jacket.

The outer jacket 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.

The applicable subheading for the inner jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ overcoats, carcoats capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers. The duty rate will be 28.2 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/.

Both jackets 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. 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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