NY M83629

June 13, 2006

CLA-2-62:RR:NC:WA:357 M83629

CATEGORY: Classification

TARIFF NO.: 6202.93.4500

Ms. Lori J.P. Boullet

Columbia Sportswear Company

14375 NW Science Park Drive

Portland, OR 97229

RE: The tariff classification of a woman's jacket from China

Dear Ms. Boullet:

In your letter dated May 15, 2006, you requested a classification
ruling.

The sample submitted, style number F7W019168, is a woman's hip length
jacket constructed of a shell made up of Columbia fabric #101702, which
is composed of a woven flat taffeta 100% polyester fabric that has been
treated with a fluorocarbon polymer coating, and a lining made up of
Columbia fabric #17038, which is composed of a jersey stretch knit 87%
polyester/13% Elastane fabric, that are quilted together in a 1-inch
diamond pattern with a nonwoven polyester batting in between. The
sleeves have an additional lining made of a knit tricot 100% polyester
fabric.

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

The jacket is slightly fitted at the waist and has a stand-up collar
composed on the outer surface of a synthetic pile fabric, a full front
opening secured by a zipper closure that extends to the top of the
collar, long hemmed sleeves with inner stretch knit fabric storm cuffs,
two front pockets with zipper closures at the waist and a drawcord
tightening through the bottom hem.

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

With your letter you submitted a test report from an independent
laboratory certifying that Columbia fabric #101702 used to construct the
garment's shell fabric passed the water resistance test. We have not
confirmed those results in our own laboratory; however, the Customs
officer handling the transaction may choose to do so at the time of
importation.

Based on the information you provided the applicable subheading for the
style F7WO19168 will be 6202.93.4500, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for other women's or girls'
anoraks, windbreakers and similar articles: of man-made fibers: other:
other: water resistant. 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 designation 635. Quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information as to whether quota and visa requirements apply to this
merchandise, we suggest that you check, close to the time of shipment,
the "Textile Status Report for Absolute Quotas" available at our web
site at www.cbp.gov. In addition, you will find current information on
textile import quotas, textile safeguard actions and related issues at
the web site of the Office of Textiles and Apparel, 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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division