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NY M87205





November 14, 2006

CLA-2-61:RR:NC:TA:N3: 356 M87205

CATEGORY: CLASSIFICATION

TARIFF No.: 3926.20.9050; 6110.30.3030; 6110.30.3053; 6202.93.4500; 6202.93.5011

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Ave., South
Kent, WA 98032

RE: The tariff classification of knit and woven garments from China, Sri Lanka, Hong Kong and Vietnam.

Dear Ms. Scott:

In your letter dated October 13, 2006, you requested a tariff classification ruling on behalf of Helly Hansen (US) Inc. As requested, your samples will be returned.

Style 01-014, “Men’s High Bib Trousers,” are bib and brace overalls composed of woven 100% polyester fabric coated on the outer and inner surface with PVC compact plastic material. The garment has adjustable textile suspenders with plastic buckles and a side metal snap tab on one side.

Style 72045, “Men’s Isotherm Vest,” is a men’s vest constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 72045 features oversized armholes finished with elasticized capping, a full front opening with a zippered closure, zippered pockets below the waist, an embroidered logo on the left chest, and a straight bottom with a drawcord and cordlocks.

Style 41014, “Kids HT Jacket,” is a unisex outerwear jacket sized for children two years of age and older. It features blue/gray woven polyester shell fabric with a polyurethane coating for water resistance. The jacket has long sleeves with tightening elements at the cuffs, a snap-on, detachable hood, waistband patch pockets with pocket flaps secured by hook and loop closures and a full front zipper opening with storm flap secured by hook and loop closures.

Style 72204, “The Pile Pull Over,” is a men’s pullover garment constructed from 100% polyester, finely knit fabric that has a high pile, sherpa-type outer surface and a napped inner surface. Style 72204 is cut and sewn and features a partial front opening with a zippered closure, a self-fabric stand up collar, long sleeves with elasticized capping at the cuffs, a thumb hole at the cuffs, and a straight bottom finished with elasticized capping.

The applicable subheading for Style 01-014 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessoriesOther: Other. The duty rate will be 5% ad valorem.

The applicable subheading for Style 72045 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The duty rate will be 32% ad valorem.

If meeting the requirements of HTS Chapter 62, Additional U.S. Legal Note 2, the applicable subheading for style 41014 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1% ad valorem.

If not meeting the requirements of HTS Chapter 62, Additional U.S. Legal Note 2, the applicable subheading for style 41014 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The duty rate will be 27.7% ad valorem.

The applicable subheading for Style 72204 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The duty rate will be 32% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Item 70151 “Work Wear Jacket with Hood.” Your request for a classification ruling should include the gender of the garment and the type of fabric used to construct the garment, and should identify any plastic or chemical treatment or coating used and any additional processing (mechanical or otherwise) used on the shell fabric. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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/.

Style 72045 “Men’s Isotherm Vest” falls within textile category designation 659. Style 41014 “Kids HT Jacket” falls within textile category designation 635. Style 72204 “The Pile Pullover” falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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