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NY N021807

January 29, 2008



TARIFF NO.: 6201.93.3000; 6201.93.3511

Ms. Nikki Angellette Allen
VF Imagewear, Inc.
545 Marriott Drive, Suite 200
Nashville, TN 37214

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

Dear Ms. Allen:

In your letter received in this office January 11, 2008, you requested a classification ruling.

The sample submitted, style number JM32, is a man’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The jacket is lined in the body with a polyester mesh fabric and in the sleeves with a woven nylon 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, a full front opening secured by a zipper closure that extends to the top of the collar and long sleeves with elasticized cuffs. The jacket also has two zippered front pockets at the waist, a zipper opening along the inner portion of the front placket between the mesh lining fabric and the woven face fabric and a drawcord tightening with toggles through the bottom hem. A label with the “Red Kap” tradename is on the lower portion of the right sleeve.

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/.

In a discussion with this office, you indicated that you had this style tested in a laboratory, and that it passed the water resistance test. Please note that the responsible Customs and Border Protection officer at the time the goods are entered may choose to confirm those results in the CBP laboratory.

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. 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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