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NY H87157

February 8, 2002

CLA-2-62:RR:NC:TA:357 H87157


TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Edward Johnson
Levi Strauss & Co.
Levi’s Plaza
P.O. Box 7215
San Francisco, CA 94120

RE: The tariff classification of a men’s golf pullover from Taiwan

Dear Mr. Johnson:

In your letter dated February 15, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 68201-26, is a men’s water resistant golf pullover. The shell is made from a woven 54% polyester/46% rayon fabric, and the item is fully lined with a 100% polyester fabric stated to have a water resistant lamination. The garment features a crossover crew neck with rib knit trim, long sleeves with rib knit cuffs, a rib knit waistband and side pockets at the waist.

This garment is eligible for classification as water resistant. 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 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.

If the jacket 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 duty rate will be 28.1 percent ad valorem.

This garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan are subject to quota 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 646-733-3047.


Robert B. Swierupski

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