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NY K88988




September 20, 2004

CLA-2-62:RR:NC:WA:357 K88988

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521; 6203.43.3500; 6203.43.4020

Ms. Cathy Korb
Schenker, Inc.
4001 E. Broadway B-20
Phoenix, AZ 85040

RE: The tariff classification of a boy’s jacket and a pair of trousers from Pakistan

Dear Ms. Korb:

In your letter received in this office August 27, 2004, on behalf of The Antigua Group, Inc., you requested a classification ruling.

Two samples were submitted as follows: Style number 218501 is a boy’s windbreaker-type jacket, and style number 218602 is a boys’ pull-on pair of trousers. Both garments are constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating. Both garments are lined with a woven 100% polyester taffeta fabric.

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

The jacket has a full front opening secured by a zipper closure and an overlapping flap that covers the zipper area. The garment also has long sleeves with elasticized cuffs, an elasticized waistband, a stand-up collar, and contrasting color overlay strips of fabric across the front chest area and along the length of each sleeve.

The trousers have an elasticized waistband, long hemmed legs with a zipper opening at the ankle area and contrasting color overlay strips of fabric along the length of each leg.

The samples are being returned to you.

Both garments are 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 7.1 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boy’s anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

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 7.1 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.

The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Pakistan 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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