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NY M83825

June 21, 2006

CLA-2-62:RR:NC:WA:357 M83825


TARIFF NO.: 6210.40.5020

Ms. Sherri Desjardins
UPS Supply Chain Solutions
660 Fritz Drive
Coppell, TX 75019

RE: The tariff classification of a men’s outerwear jacket from Costa Rica

Dear Ms. Desjardins:

In your letter dated May 24, 2006, on behalf of Riverside Manufacturing Company, you requested a classification ruling.

The sample submitted, style number 1836, is a man’s lower hip-length jacket constructed of a shell composed of a woven “Cordura Ambush” 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined with a mesh knit 100% polyester fabric. The jacket will be worn by UPS drivers.

The jacket has a fold-down pointed collar, a full front opening secured by a zipper closure and a secondary zipper that can be used to attach an additional liner for warmth. In a phone conversation you stated that the additional liner would not be imported with the jacket. The jacket has a “UPS” logo patch on the left chest, two double entry front pockets secured by flaps with hook and loop fasteners below the waist, an inner pocket, a straight cut hemmed bottom, long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, reflective overlay strips along the length of each sleeve, a small pocket with two grommets on the left sleeve and grommets under each armhole for ventilation.

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

In your letter you suggested classification for this garment under HTS 6202.93.4500, which provides for women or girls’ water resistant jackets. However, because this garment is men’s and is composed of a woven shell fabric with a visible coating on the inner surface, this classification is not applicable.

In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules of the United States, when goods are prima facie classifiable in both headings 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210.

The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other anoraks, (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The 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 W. Raftery at 646-733-3047.


Robert B. Swierupski

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