The tariff classification of a man's jacket from Guatemala

NY 812005 July 18, 1995 CLA-2-62:S:N:N5:357 812005 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038 RE: The tariff classification of a man's jacket from Guatemala Dear Ms. Shoule: In your letters dated June 1, and June 26, 1995, on behalf of Pro Player, Inc., you requested a classification ruling. The sample submitted, style number 22106C, is a man's hip- length jacket constructed of an outershell composed of a woven 65% taslan polyester/35% cotton fabric stated to be coated with polyurethane rendering the garment water resistant. The garment is lined with a woven 100% nylon fabric and has a non-woven polyfill. The coating is not "visible," as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an attached hood with a drawcord tightening and a full front zipper opening that extends to the top of the collar. There are two front pockets located at the waist. The sleeve cuffs and waistband are elasticized. Embroidered onto the left chest is an eagle and the letters "BC." Embroidered onto the back panel in large letters is the word "Eagles." In your letter you indicated that the goods will be manufactured in Guatemala with materials of U.S. origin. Polyester filling is made in the U.S. and shipped in roll form to Guatemala, where it is cut to shape. U.S. made hangers are shipped to Guatemala. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met. The U.S. origin hangers will be entitled to duty-free treatment under subheading 9801.00.10, HTSUS. The polyfill which is cut to shape in Guatemala is not eligible for a duty allowance upon its return, as this is considered a manufacturing process beyond assembly and operations incidental to assembly. 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 anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 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 29.3 percent 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