CLA-2-61:RR:NC:TA:N5:356 G88731

Ms. Anna Eng Wear First Sportswear, Inc. 42 West 39th Street, 15th Floor New York, N.Y. 10018

Dear Ms. Eng:

In your letter dated March 23, 2001, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 51C is a man’s pullover garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 51C features a partial front opening with a zippered closure; a woven fabric flap that covers the zipper and has two hook and loop closures; a stand-up collar with a snap closure; zippered slash pockets below the waist; long, hemmed sleeves with woven fabric patches at the elbows; and a straight bottom with a drawcord. There are woven fabric overlays on the front and rear yokes and the outside of the collar.

Style 64G is a man’s knit garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style 64G features a full front opening with a zippered closure; a convertible collar; long, hemmed sleeves; two zippered slash pockets below the waist; a zippered inset pocket on the upper left sleeve; and a straight bottom with a drawcord.

Style 80G is a man’s hip-length jacket constructed of a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The jacket is lined in the upper body, sleeves and hood with a mesh fabric and in the lower body with a woven man-made fiber fabric. The garment has a non-woven batting insulation. The jacket features an integral hood with a drawcord tightening, a full front opening secured by a zipper closure and an overlapping flap with five hook and loop fasteners that covers the zipper area. The jacket has a pocket secured by a flap with a hook and loop along the left front placket, four metal grommets surrounding each armhole for ventilation, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. The jacket also has long sleeves with a zippered pocket on the upper portion of the left sleeve, a drawcord tightening on the center portion of each sleeve, a fabric cutout on the lower portion of each sleeve that reveals the mesh lining and a tab with an adjustable snap closure on each cuff.

Although the jacket has a small cutout of fabric on the lower portion of each sleeve, the majority of the jacket is composed of the visibly coated nylon woven fabric.

The applicable subheading for Styles 51C and 64G will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The duty rate will be 32.7 percent ad valorem.

The applicable subheading for Style 80G will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: anoraks, (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem.

Style 80G falls within textile category designation 634. Styles 51C and 64G fall within textile category designation 638. Based upon international textile trade agreements, products of China and Korea are subject to visa requirements and quota restraints.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division