CLA-2-62:S:N:N5:353 888733
Mr. Joseph T. Vaine, Jr.
C. Martin Taylor Customs Brokers
P.O. Box 3067
2831 Talleyrand Avenue
Jacksonville, Florida 32206
RE: The tariff classification of Taekwondo Uniforms from Hong
Kong.
Dear Mr. Vaine:
In your letter dated July 21, 1993 you requested a
classification ruling on behalf of your client, Macho Products,
Inc.
A sample of the uniform, a unisex item, was submitted with
your request and will be returned to you as per your request. The
uniform consists of a top and pants, both stated to be constructed
of a not knit 65% polyester and 35% cotton fabric. The top is a
v-neck pullover with a slit on each side and long sleeves. The
pants have an elastic waist with a drawstring closure.
According to the explanatory notes to the Harmonized Tariff,
chapter 62, the uniform is an "ensemble", that is a set of garments
that cover the upper and lower part of the body of the same fabric
construction, style, color, composition and of corresponding or
compatible size. In chapter 62 there is a provision for judo,
karate and other oriental martial arts uniforms only if of cotton.
Otherwise we apply the rate of duty applicable to each garment in
the ensemble if entered separately.
The applicable subheading for the Taekwondo top will be
6204.23.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girl's ensembles of synthetic
fibers, other. The duty rate will be 17 per cent ad valorem. This
is the rate which would apply if the garments were entered
separately and classified in subheading 6211.43.0090.
The applicable subheading for the Taekwondo pants will be
6204.23.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girl's ensembles of synthetic
fibers, trousers and breeches. The rate of duty will be 30.4% ad
valorem. This is the rate which would apply if the garments were
entered separately and classified in subheading 6204.63.3510.
The Taekwondo top falls within textile category designation
659 and the Taekwondo pants fall within textile category 648. As
a product of Hong Kong this merchandise is subject to import
restraints based upon international textile trade agreements.
The designated textile and apparel categories mat 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 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