CLA-2-62:S:N:N5:357 882391
6203.43.4010
Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349
RE: The tariff classification of two men's jackets and trousers
from Great Britian
Dear Ms. Brown:
In your letter received in this office on January 26, 1993,
on behalf of Mileta Sports, you requested a classification
ruling.
Four samples were submitted as follows: style numbers MNT1
and E151 are two men's jackets constructed of a woven 100%
polyester fabric outershell. Style number MNT1 has a woven 100%
nylon fabric lining coated with polyurethane. Style number E151
has a polyurethane coating applied to the inner surface of the
outershell.
Both jackets have a full front opening secured by a heavy-
duty zipper closure. There are two front pockets at the waist.
The pocket openings are covered by an overlay of fabric. The
sleeve cuffs are elasticized and the waistband is partially
elasticized on each side. Contrasting colored piping is located
on the front and back of the garments. Style MNT1 features
tartan design plaid fabric inserts on the front panels.
Style numbers DLT1 and E210 are two pairs of men's trousers
constructed of a woven 100% nylon fabric. Style number DLT1 has
a woven 100% nylon fabric lining coated with polyurethane. Style
E210 has a polyurethane coating applied to the inner surface of
the outershell.
The trousers have an elasticized waistband with an inner
drawcord tightening. Below the waistband there are two front
pockets with side
openings and a right rear pocket. Style DLT1 features tartan
design plaid fabric trim on the pockets. The trousers have no
tightening elements on the ankle cuffs.
The samples are being returned to you.
If the jacket, style number MNT1, 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 anoraks, windbreakers and similar
articles of man-made fibers, water resistant. The duty rate will
be 7.6 percent ad valorem.
If the jacket, style number MNT1, 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 29.5 percent ad valorem.
If the trousers, style number DLT1, pass the water resistant
test, then the applicable HTS subheading for the garment will be
6203.43.3500, which provides for other men's water resistant
trousers or breeches, of synthetic fibers. The duty rate will be
7.6 percent ad valorem.
If the trousers, style number DLT1, do not pass the water
resistant test, then the applicable HTS subheading for the
garment will be 6203.43.4010, which provides for other men's
trousers or breeches, of synthetic fibers. The duty rate will be
29.7 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling for the jacket, style number E151,
and for the trousers, style number E210. Your request for a
classification ruling
should include fabric and coating details. A sample response of
the information required is attached.
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
Attachment