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NY N024377




April 1, 2008

CLA-2-62:OT:RR:NC:TA:N024377

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011; 6204.63.3090; 6204.63.3510

Ms. Ellen R. Schwartz
T.H. Weiss Inc.
480 McClellan Highway
East Boston, MA 02128

RE: The tariff classification of women’s jackets and pants from Macau

Dear Ms. Schwartz:

In your letter dated February 29, 2008, on behalf of Juno Rising, dba Isis, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style 1610/Comet Jacket, has a shell composed of two fabrics: the front body panels, the upper part of the sleeves and small side panels are made from a 54% nylon/46% polyester woven one–ounce fabric with a durable water repellent (DWR) finish; the back panels and the remainder of the sleeves are composed of an 86% nylon/14% spandex woven fabric. The jacket has a full mesh lining, a full front opening with a zipper that extends to the top of the collar, a drawstring with cord locks at the bottom hem, elasticized sleeve ends, reflective piping in the body and a zippered pocket in the lower back.

The second item, style 1611/Comet Pant, is an ankle-length garment, and has a shell composed of a 54% nylon/46% polyester woven one–ounce fabric with a durable water repellent finish comprising the front panels, and an 86% nylon/14% spandex woven fabric comprising the back panels. The pants are pull-on with an elasticized waistband and a drawstring, a zippered pocket below the waist, zippers along the outside seam of each leg extending up approximately 8-1/2 inches, reflective piping in the calf area and a brushed mesh lining in the front.

With your ruling request you provided analysis from a private laboratory in support of classification of these garments as water resistant. Additional U.S. Legal Note 2 to Chapter 62 of the HTSUS describes the test method and results required for a garment to be classified as water resistant. In addition, it requires that water resistance must be the result of a rubber or plastics application. We note that although the 54% nylon/46% polyester fabric passed the water test, the presence of a rubber or plastics material was not confirmed. In addition, the 86% nylon/14% spandex fabric was subjected to AATCC Test 22, not AATCC Test Method 35, as required by the Legal Note, and the presence of a rubber or plastics material was not confirmed for this fabric, either. Therefore, based on the information you provided it is not possible to draw any conclusions regarding water resistance eligibility from the submitted test reports. Nevertheless, these garments are the type that may be classified as water resistant if meeting all the requirements of U.S. Legal Note 2.

If style 1610 meets the requirements for water resistance as outlined in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The duty rate will be 7.1 percent ad valorem.

If style 1610 does not meet the requirements for water resistance as outlined in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

If style 1611 meets the requirements for water resistance as outlined in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If style 1611 does not meet the requirements for water resistance as outlined in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers and breeches, of synthetic fibers. The duty rate will be 28.6 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 1610 falls within textile category 635; style 1611 falls within textile category 648. 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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