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NY L85623

October 13, 2005

CLA-2-62:RR:NC:TA:357 L85623


TARIFF NO.: 6201.93.3000

Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a men’s jacket from China. Correction to Ruling Number L83532

Dear Ms. Girvin:

This replaces Ruling Number L83532, dated April 22, 2005, which contained a mistake of fact relative to the lining fabric. At the time we were not aware that this fabric was treated for water resistance. A complete corrected ruling follows.

In your letters dated February 22 and March 23, 2005, you requested a classification ruling. A sample was submitted and was destroyed in analysis.

The item in question, style 001-2586, is described as a lightweight shirt jacket. It is an outerwear jacket having a woven 100% nylon fabric shell and a woven taffeta-type lining. The garment has a down filling stated to weigh 54.17g. Although you did not provide the weight of the entire garment as requested, it is apparent that this jacket does not meet the weight requirements for classification in the subheadings for down under HTS heading 6201.

Style 001-2586 has a full front opening with a seven-button closure extending to the top of the collar, long sleeves with two-button cuffs, a rib knit collar lining, chest pockets with buttoned flaps, a curved hemmed bottom and an inner chest pocket. The shell and lining are quilted together, and in the side seams there are inserted panels slightly over four inches wide extending from the sleeve seam to the bottom hem. These panels contain seven rows of parallel stitches per inch, for a total of twenty-nine rows per panel. The panels are backed with a knit fabric but are not down-filled.

With your letter you submitted a copy of a laboratory test on the shell fabric indicating that it passed the Customs water resistance test. Although we have made allowance in water resistance testing for seams and quilt stitching, the presence of the side panels with twenty-nine rows of stitching ordinarily would preclude this garment from being classified as water resistant. However, analysis by the Customs laboratory, while confirming that theses rows of stitches allowed water penetration, also found that the lining fabric passes the water resistance test. Inasmuch as the garment has a full lining and HTS Chapter 62 additional U.S. Legal Note 2 permits water resistant treatments to be on the lining, this jacket qualifies for classification in the water resistant subheading.

The applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 7.1 percent ad valorem.

This jacket falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.


Robert B. Swierupski

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