The tariff classification and status under the Caribbean Basin Trade Partnership Act for men’s outerwear garments from El Salvador

NY K88511 September 1, 2004 CLA-2-62:RR:NC:TA:357 K88511 CATEGORY: Classification TARIFF NO.: 9820.11.06 Mr. R Brian Burke Rode & Qualey 55 West 39th St. New York, NY 10018 RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act for men’s outerwear garments from El Salvador Dear Mr. Burke: In your letter dated August 10, 2004, on behalf of Capital Mercury Apparel, Ltd., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style TEV2001LF, is a men’s outerwear garment made from a laminated fabric known as “Powershield 9607.” The outer portion of the laminate is woven nylon, while the inner portion is a knit fleece polyester fabric. The garment has a full front opening with a two-way zipper closure that extends to the top of the collar, long sleeves which are partially elasticized at the ends, side seam pockets, a zippered security pocket in the left chest, a zippered pocket on the right front panel and unsecured inner pockets. In your letter you indicated that although the fabric is treated for water repellency with a “DWR” finish, it does not meet the tariff requirement for water resistance described in HTS Chapter 62 Additional U.S. Legal Note 2. You suggested classification in HTS heading 6210. Examination of the garment indicates that this article would not qualify under the provisions for coated garments because the plastic does not meet the tariff requirement for visibility. However, because the inner portion of this article is made from a brushed knit fabric, we are unable to determine its classification based on the information you provided. We need to have a sample of the knit fabric prior to brushing. You also indicated that the production of this garment involves sending rolls of fabric that are wholly formed in the United States to El Salvador where the fabric will be cut and the garment will be assembled with the use of thread formed in the United States Based on the information that you supplied, and provided all requirements are met, style TEV2001LF is eligible for duty free treatment under subheading 9820.11.06, HTSUS, which provides for: Apparel articles sewn or otherwise assembled in one or more such countries with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more such countries from yarns wholly formed in the United States, or from components knit to shape in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule and are wholly formed in the United States), under the terms of U.S note 2(a) to this subchapter. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division