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NY N020548





December 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511

Mr. Andre Ryu
Wicked Fashion Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of a men’s jacket from China

Dear Mr. Ryu:

In your letter dated December 3, 2007, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 8321-5121, is a men’s outerwear jacket with a shell made from a 100% polyester woven fabric which you indicated has a PU (polyurethane) coating. The jacket has a full front opening with a metal zipper closure, rib knit cuffs and waistband, slant, zippered pockets at the waist, a band with a snap around the standup collar, a full lining and a light batting. The shell is stitched to the batting in an embroidered geometric pattern of interlocking polygons over the entire shell, creating a puffed effect.

Customs and Border Protection has ruled that the presence of quilt stitching will not automatically preclude classification of a garment as water resistant, even if the quilt stitches allow water penetration. However, that finding does not extend to products such as this sample which is fully embroidered and would undoubtedly not meet the requirements of HTS Chapter 62 Additional U.S. Legal Note 2 for water resistance.

The applicable subheading for the style 8321-5121 jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski jackets), 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/.

This 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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