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NY N003926

December 12, 2006

CLA-2-62:RR:NC:WA:357 N003926


TARIFF NO.: 6210.40.5020

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a man’s jacket from Thailand

Dear Ms. Boullet:

In your letter dated November 27, 2006, you requested a classification ruling.

The sample submitted, style number SM6510, is a man’s hip-length jacket with the majority of the front and rear panels, the shoulders and the upper portion along the length of the sleeves composed of a fabric consisting of an outer layer of a woven 100% polyester twill fabric and an inner layer of a knit mesh 100% polyester pique fabric with a waterproof monolithic polyurethane laminate coating in between. The coating is visible through the mesh fabric. The remaining portions of the shell, which comprise the side panels and the lower portion along the length of the sleeves, is composed of a woven twill 94% nylon/6% elastane fabric which has a durable water repellent application.

The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long hemmed sleeves with stretch knit inner storm cuffs, a zippered pocket on the left chest, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. The “Columbia” tradename and logo are featured on a label located on the lower left portion of the rear panel and the word “Titanium” is featured across the left shoulder.

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

The jacket is considered to be made up of the three-layer fabric that composes the majority of the front and rear panels, the shoulders and the upper portion of the sleeves.

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 634. 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 W. Raftery at 646-733-3047.


Robert B. Swierupski

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