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NY J85267





June 20, 2003

CLA-2-62:RR:NC:WA:357 J85267

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Mary Ellen Muller
The Folsom Corporation
43 McKee Drive, Box 616
Mahwah, N.J. 07430

RE: The tariff classification of a man’s pullover jacket from Taiwan

Dear Ms. Muller:

In your letter dated May 29, 2003, you requested a classification ruling.

The sample submitted, style number OWG51623, is a man’s hip-length pullover jacket constructed of a shell composed of a woven microfiber 100% polyester fabric which has a polyurethane and Teflon coating for water resistance. The jacket is lined with a woven 100% nylon taffeta fabric.

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

The jacket has a v-neck style collar composed of a 100% polyester ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket features two side-seam pockets at the waist.

The sample is being returned to you as you have requested.

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.

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 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 jacket falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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