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PD D88474

March 29, 1999

CLA-2-62:NEW:TCB1:I24 D88474

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6201.93.3000; 6201.93.3511

Ms. Krista L. Olsson
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of mens woven jackets from Taiwan.

Dear Ms. Olsson:

In your letter dated March 2, 1999, on behalf of your client, Horace Small Apparel Co., you requested a tariff classification ruling.

The samples submitted, style numbers 2649 and 4594, are mens woven jackets. The Sentry Windbreaker (style 2649) has an outer shell of 80 percent polyester/20 percent cotton, which is visibly coated on the inner surface with polyurethane. The garment features a full front opening with zippered closure, side seam pockets, button down patch chest pockets, and an elasticized waistband. The Quintessential Windbreaker(style 4594) is 100 percent nylon coated with polyurethane on the inner surface. The jacket features a full front opening with zippered closure, side seam zippers with snap tabs, button down patch chest pockets, and elasticized cuffs and waistband. Both garments have zip-out liners that are not of the type to be worn separately. The garments are being returned as requested.

The applicable subheading for style 2649 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other mens or boys garments, anoraks including ski-jackets, windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.4 percent ad valorem.

If style 4594 passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), 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 anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The rate of duty will be 7.4 percent ad valorem.

If style 4594 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 rate of duty will be 28.6 percent ad valorem.

The garments fall within textile category designation 634. As products of Taiwan this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage
Area Director

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