CLA-2-62:S:N:N3:357 876026
Mr. Sid Freund
Sunderland of Scotland, Inc.
8040 Remmet Ave. Suite 8
Canoga Park, CA 91304
RE: The tariff classification of three men's woven pullover
jackets with a Scotchgard application from Scotland
Dear Mr. Freund:
In your letter dated June 19, 1992, you requested a
classification ruling. Three sample garments were submitted. Each
is made of a woven nylon fabric which you advised has an
application of the substance "Scotchgard," rendering it water
resistant. You also indicated that these items are worn by
golfers in inclement weather over other garments for protection
against the elements.
The first sample, style 1114, has a half-zipper opening,
knit cuffs, collar and waistband, side-seam pockets and an
embroidered logo on the left sleeve.
The second sample, style 1111, has a V-neck with a cross-
over knit collar and raglan sleeves with piping inserted in the
seams. It also has knit cuffs and waistband, an embroidered logo
on the left sleeve and side-seam pockets.
The third sample, style 1117, has a crew neck, raglan
sleeves with contrasting piping inserted in the seams, knit
cuffs, collar and waistband, an embroidered logo on the left
sleeve and side-seam pockets.
According to an analysis performed by the Customs laboratory
these three samples meet the tariff definition of water resistant
as defined in HTS Chapter 62 Additional U.S. Note 2.
The applicable subheading for the three garments will be
6201.93.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other men's anoraks, windbreakers and
similar articles. The duty rate will be 7.6% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport