CLA-2-62:S:N:N3:357 866164
Mr. Khem Lall
R.H. Macy Corporate Buying
11 Penn Plaza
New York, N.Y. 10001
RE: The tariff classification of a boys' jacket and pants set
from Taiwan
Dear Mr. Lall:
In your letter dated August 14, 1991, you requested a
classification ruling. A sample was submitted and is being
returned as you requested.
The item in question, style #3010-8, is a boys' jacket and
pants set which will be imported in sizes 4-7 and 8-20. Both
garments have a woven outershell of man-made fibers and a full
mesh lining. The fabrics of both garments are identical. The
jacket has a full-front opening with a zipper extending to the
top of the collar, a drawstring waist, elasticized cuffs and
slant pockets at the waist. The trousers have an elasticized
waist with a drawstring but no waist opening, elasticized cuffs
with zippers and side-seam pockets.
In your letter you pointed out that Customs has ruled that
certain garments with linings may be classifiable as track suits
in heading 6211, HTS. However, the Customs Service has also ruled
that the provisions for track suits in 6211 are governed by the
principal use of the class of merchandise to which the item under
review belongs. Specifically, children's sets similar to the
present merchandise have been held to be used mainly for leisure
wear. Accordingly, the track suit provisions do not apply to this
set.
The applicable subheadings for the set will be 6203.23.0050,
Harmonized Tariff Schedule of the United States (HTS), for the
jacket, and 6203.23.0060 for the trousers, which provide for
ensembles of synthetic fibers. The duty rate will be the same as
if the garments were separately entered.
A cursory examination of the samples suggests that they may
be treated for water resistance. If the garments meet the
requirements of HTS Chapter 62 U.S. Note 2, the duty rate will be
7.6% ad valorem. If they do not meet the requirements of this
note, the applicable duty rate will be 29.5% ad valorem for the
jacket and 29.7% ad valorem for the trousers.
The jacket falls within textile category designation 634 and
the trousers within category 647. Based upon international
textile trade agreements products of Taiwan are subject to quota
restraints and the requirement of a visa.
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. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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