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NY F86426




June 5, 2000

CLA-2-62:RR:NC:WA:357 F86426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6202.93.4500; 6202.93.5011

Ms. Jennifer M. Horner
Talbots
175 Beal Street
Hingham, MA 02043

RE: The tariff classification of a woman's jacket and cardigan set from Indonesia

Dear Ms. Horner:

In your letter dated May 9, 2000, you requested a classification ruling.

The sample submitted, style number 11031001, is a woman's jacket and cardigan set. The two piece set consists of a thigh-length outer jacket and a thigh-length inner cardigan that can be zippered together along the front edges and buttoned together at the wrists so as 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 is constructed of a shell that is composed of a woven 100% polyester fabric. In a phone conversation you indicated that the shell fabric has an application of fluoride resin for water resistance. The jacket is lined with a mesh 100% polyester fabric.

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

The jacket has an integral hood and a full front opening that is secured by a zipper closure. An overlapping flap with four "VELCRO"-type fasteners covers the zipper area. The jacket features a pocket on the left chest that is secured by a side zipper, an inner drawcord tightening at the waist, two pockets below the waist that are secured by flaps with a "VELCRO"-type fastener and a large pocket on the back panel above the waist that is also secured by a flap with a "VELCRO"-type fastener. The garment has long hemmed sleeves with a button on the inner surface that is used for attaching the inner garment and a straight cut bottom hem.

The cardigan is constructed of a shell that is composed of a brushed knit 100% polyester fabric. The cardigan has an integral hood, a full front opening that is secured by a zipper closure and long hemmed sleeves with a button hole at the bottom that is used to attach the garment to the outer jacket. The cardigan has two front pockets below the waist and a straight cut hemmed bottom.

The samples are being returned to you.

If the jacket 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 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.3 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.4 percent ad valorem.

With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women's or girls'. The duty rate will be 32.9 percent ad valorem.

The jacket falls within textile category designation 635. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Indonesia are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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