The tariff classification of a man's pullover from England

NY 812180 July 19, 1995 CLA-2-62:S:N:N5:357 812180 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Richard W. Meade The A.W. Fenton Co., Inc. 6565 Eastland Road Cleveland, Ohio 44142-1388 RE: The tariff classification of a man's pullover from England Dear Mr. Meade: In your letter dated June 29, 1995, on behalf of National Golf Partners, you requested a classification ruling. The sample submitted, style name "Calypso" Windcheater, is a man's pullover garment. The garment is constructed of a woven 55% polyester/45% cotton fabric. You state that the garment has a fluorocarbon resin coating. The coating is not "visible", as that term is defined in the tariff therefore, HTS 6210 does not apply. The pullover is hip-length and has a crew neck collar, sleeve cuffs and waistband constructed of a ribbed-knit 100% acrylic fabric. There are two side seam pockets located at the waist. The left sleeve has a sewn on label featuring the trade name "All Square." If the pullover 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 pullover 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 29.3 percent ad valorem. In accordance with Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), the garment should be marked with the country of origin in English by use of a sewn-in textile label permanently affixed in the nape of the neck so as to be conspicuous to the ultimate purchaser. Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated by the Federal Trade Commission. 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