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NY K81699

January 29, 2004
CLA-2-62:RR:NC:WA:357 K81699


TARIFF NO.: 6202.93.4500; 6202.93.5011

Ms. Jane L. Taeger
Kuehne & Nagel Professional Services Group 820 Cromwell Park Drive, Suite J
Glen Burnie, MD 21061

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

Dear Ms. Taeger:

In your letter dated January 5, 2004, on behalf of Ariat International, Inc., you requested a classification ruling.

The sample submitted, style name “Quilted Barn Coat”, is a woman’s upper thigh-length barn-style jacket constructed of a shell composed of a woven 100% polyester fabric which has an acrylic coating and is quilted in a diamond pattern to a nonwoven polyester batting insulation. The jacket is lined with a woven 100% nylon fabric.

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

The jacket has a fold-down pointed collar and a full front opening secured by a double zipper pull closure. An overlapping flap with five snaps covers the zipper area. The jacket has long hemmed sleeves, a zipper opening under each armhole that can be used for ventilation, two double entry front pockets with flaps and zipper closures located below the waist, two inner pockets with zipper closures and a straight cut hemmed bottom with two rear vents that are secured by a snap closure. The “Ariat” logo is embroidered onto the left chest area.

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

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 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 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 27.7 percent ad valorem.

The jacket falls within textile category designation 635. 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.


Robert B. Swierupski

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