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NY N005770

February 2, 2007

CLA-2-62:RR:NC:WA:357 N005770


TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Maristella Iacobello
Phillips – Van Heusen Corporation
200 Madison Avenue
New York, N.Y. 10018

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

Dear Ms. Iacobello:

In your letter dated January 18, 2007, on behalf of IZOD, you requested a classification ruling.

The sample submitted, style number 4563141 (SJ-288), is a man’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The jacket has two mesh fabric overlay strips of fabric along the length of each sleeve and on the upper portion of the collar. The coated shell fabric extends under the mesh fabric overlays leaving no gap of uncoated fabric. The jacket is lined in the body with a knit mesh fabric and in the sleeves with a woven man-made fiber fabric.

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

The jacket has a stand-up collar and a full front opening with a zipper closure that extends to the top of the collar. The jacket features short sleeves, two front in-seam pockets with zipper closures at the waist, an inner pocket and an elasticized waistband. A label with the “IZOD X.F.G.” logo is on the lower portion of the left front panel.

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

This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), 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 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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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