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NY J82266





April 3, 2003

CLA-2-62:RR:NC:WA:357 J82266

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3500; 6203.43.4010; 6211.33.0030; 6211.33.0035

Mr. Irwin Hosea
Whaling Mfg. Co.
451 Quarry St.
Fall River, MA 02723

RE: The tariff classification of a man’s jacket and pair of trousers and a man’s tracksuit from Vietnam

Dear Mr. Hosea:

In your letter dated March 13, 2003, you requested a classification ruling.

Samples were submitted as follows: The first sample, style number 802F3, consists of a man’s jacket and a pair of pull-on trousers constructed of a shell composed of a woven 82% polyester/18% nylon fabric which has a polyurethane coating. Both the jacket and the trousers are lined with a knit 65% polyester/35% cotton fabric.

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

The jacket has a stand-up collar and a full front opening secured by a zipper closure. The jacket features long sleeves with elasticized cuffs, two front slash pockets at the waist, a zippered inner pocket and an elasticized waistband.

The trousers have an elasticized waistband with an inner drawcord tightening, two side seam pockets, a zippered rear pocket below the waist and long trouser legs with an elasticized cuff and a zipper opening at the ankle.

The second sample is a swatch of fabric constructed of a woven brushed imitation suede-type 100% polyester which does not have a coating application. In a phone conversation you indicated that the swatch of fabric is a representative sample of the fabric that will be used to manufacture a man’s jacket and trousers set that will imported under style number 829F3. The jacket and trousers of style 829F3 will be identically constructed in style as the jacket and trousers of style 802F3, but the fabric will not be coated.

The samples are being returned to you.

The jacket of style 802F3 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 or boys’ 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 27.9 percent ad valorem.

The trousers of style 802F3 are eligible for classification as water resistant. If the trousers pass 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 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.2 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 28.1 percent ad valorem.

When constructed of the identical woven 100% polyester fabric as the swatch you submitted the applicable subheading for the jacket of style 829F3 will be 6211.33.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’: of man-made fibers: tracksuits: other. The duty rate will be 16.1 percent ad valorem.

When constructed of the identical woven 100% polyester fabric as the swatch you submitted the applicable subheading for the trousers of style 829F3 will be 6211.33.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other garment’s, men’s or boys’: of man-made fibers: tracksuits: trousers. The duty rate will be 16.1 percent ad valorem.

The jackets of styles 802F3 and 829F3 fall within textile category designation 634. The trousers of styles 802F3 and 829F3 fall within textile category designation 647. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints or the requirement of a visa.

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.

Sincerely,

Robert B. Swierupski
Director,

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