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NY C86222

April 13, 1998

CLA-2-62:RR:NC:WA:357 C86222


TARIFF NO.: 6201.93.2020; 6201.93.3000; 6201.93.3511

Ms. Marina Adjemian
Mittelstaedt, Galaviz & Mylin
341 Broadway St.
San Francisco, CA 94133

RE: The tariff classification of three men's garments from China or Macau

Dear Ms. Adjemian:

In your letter dated April 2, 1998, on behalf of Mega-Link (USA) Inc., you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style HI-500, is a reversible sleeveless garment. It has a full-front opening secured by a zipper which extends to the top of the collar. The zipper pull is reversible. The first side is constructed of a knit 100% polyester fleece fabric. The garment features a vertical pocket opening with a zipper in the back just behind the side seam. It has slant zippered pockets at the waist and a contrasting fabric zippered patch pocket in the left chest area. The second side is composed of a woven polyester microfiber fabric. This side features fleece-lined slant pockets at the waist.

The second item, style TM-801, is a long-sleeved pullover garment with a rib knit crew neck. The shell is composed of a woven 100% polyester fabric and is embroidered in the left chest with the wording "Taylor Made" and a logo. This item has a woven lining, rib knit cuffs and waistband and side seam pockets at the waist.

The third item, style TMT-601, is a long-sleeved pullover garment with a partial zipper closure. The shell is composed of a woven polyester microfiber fabric and has embroidered in large letters on the left sleeve the wording "Taylor Made" and an appliqued logo. This garment also has a woven lining, side seam pockets at the waist and a rib knit collar, cuffs and waistband.

You advised the National Import Specialist that each of the garments has a 600mm acrylic coating for water resistance. Examination of the garments indicates that none is visibly coated as that term is defined in the tariff.

The classification of style HI-500 is governed by General Rule of Interpretation 3(c) of the HTS, which states that articles not classifiable according to the previous provisions of that note are to be classified based on the heading which occurs last among those under consideration. Accordingly, this item will be classified as woven. The applicable subheading for style HI-500 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's garments of man-made fibers, padded, sleeveless jackets. The duty rate will be 16.2% ad valorem.

If styles TM-801 and TMT-601 pass the water resistance test as specified in HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for these styles will be 6201.93.3000, HTS, which provides for other men's or boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4% ad valorem.

If styles TM-801 and TMT-601 do not pass the water resistance test, the applicable subheading for these styles will be 6201.93.3511, HTS, which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.8% ad valorem.

Style HI-500 falls within textile category designation 659; styles TM-801 and TMT-601 fall within category 634. Based upon international textile trade agreements products of China or Macau are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5851.


Robert B. Swierupski

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