# NY J89335

October 23, 2003

CLA-2-62:RR:NC:WA:357 J89335

CATEGORY: Classification

TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. Min Hong

Vandegrift Forwarding Company, Inc.

11099 South LaCienega Blvd., Suite 242

Los Angeles, CA 90045

RE: The tariff classification of a man's pullover jacket from Vietnam

Dear Mr. Hong:

In your letter dated September 25, 2003, on behalf of CFL Enterprises
Ltd., you requested a classification ruling.

The sample submitted, style number 101920, is a man's hip-length
pullover jacket constructed of a shell composed of a woven nylon fabric.
In a phone conversation it was indicated that the shell fabric has a
plastic coating. The jacket is lined with a knit mesh polyester fabric
in the body and with a woven nylon fabric in the sleeves.

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 with a partial opening at the neck that
is secured by a zipper closure. The jacket also has long sleeves with
elasticized cuffs, two front hand warmer pockets at the waist and a
drawcord tightening at the bottom with a left side seam zipper opening.
The jacket features contrasting color strips of fabric on the front
yokes below the shoulders, and on the lower portion of each sleeve. The
logo and tradename "adidas" is embroidered onto the right chest, and an
embroidered patch with letters identifying the name of a college is on
the left chest.

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 (HTS), 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 7.2 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 27.9 percent ad valorem.

The jacket falls within textile category designation 634. Based upon
international textile trade agreements products of Vietnam are not
presently subject to quota restraints or the requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [Textile Status Report for Absolute Quotas]{.underline}, which is
available at our Web site at www.cbp.gov. In addition, the designated
textile and apparel categories may be subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may be
affected and should also be verified at the time of shipment.

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