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NY N024207




April 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511; 6201.93.3521

Mr. Jerry Johnson
Scope Imports, Inc.
8020 Blankenship Dr.
Houston, TX 77055-1018

RE: The tariff classification of men’s and boys’ pullover wind jackets from China

Dear Mr. Johnson:

In your letter dated February 29, 2008, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The merchandise in question, style TDA0738 (Men) and TDA0739 (Boys), consists of the same garment differing only in size.

The garments are made from a woven 100% polyester fabric with a 600mm PU (polyurethane) coating on the inner surface, and have an open work mesh insert in the side seams extending approximately 6-1/2-inches down from the armhole seam, an elasticized drawstring with a cord lock through the bottom hem, half sleeves and a partial front zipper opening.

The tightening at the bottom, the polyester fabric of a type typically used in windbreakers and the oversized cut allowing the garment to be worn over other apparel cause the garment to have the character of a wind-jacket.

Although outerwear jackets with a 600mm polyurethane coating often qualify as water resistant, the open work mesh inserts on these garments constitutes more than mere trim and precludes water resistant classification in this instance.

The applicable subheading for style TDA0738 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for TDA0739 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks (including ski-jackets), 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/.

These garments 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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