CLA-2-62:RR:NC:TA:360 D84291

6204.53.3010; 6204.63.2510; 6204.63.3510

Mr. Sergio Galindo
Galindo Customhouse Broker
Spur 239
La Frontera Bldg. Suite #1
P.O. Box 420924
Del Rio, TX 78842

RE: The tariff classification of women's wearing apparel from Mexico

Dear Mr. Galindo:

In your letter received on November 3, 1998, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Style 4131M is a woman's skirt constructed from 50 percent polyester and 50 percent rayon woven fabric. The skirt features a partially elasticized waist with a side button closure, two side seam pockets and a plastic belt.

Style 5025M is a woman's pair of pants constructed from 100 percent polyester woven fabric. The pants feature adjustable side tabs, a waistband with a front button and zipper closure and two pockets.

Style 5026M is a woman's skirt constructed from 100 percent polyester woven fabric. The skirt features a waistband with a back button and zipper closure, two side seam pockets, belt loops, a back vent and a plastic belt.

Style 5027M is a woman's jacket constructed from 100 percent polyester woven fabric. The lined jacket is composed from more than four panels and features long hemmed sleeves, a V-neckline, shoulder pads, two pockets below the waist and a full front opening secured by one button.

Style 3675M is a woman's pair of pants constructed from 55 percent polyester and 45 percent wool woven fabric. The pants feature a partially elasticized waist with a front hook and zipper closure, front pockets and belt loops.

Style 3672M is a woman's skirt constructed from 55 percent polyester and 45 percent wool woven fabric. The lined skirt features a waistband and a front wrap closure and fastens at the waist by means of buttons.

Style 3792M is a woman's jacket constructed from 55 percent polyester and 45 percent wool woven fabric. The fully lined jacket features long sleeves with button trim, a collar and lapels, shoulder pads, two pockets below the waist and a full front double breasted opening secured by four buttons.

The applicable subheading for styles 4131M and 5026 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of synthetic fibers: other: other: other: women's. The general rate of duty will be 16.6 percent ad valorem. Effective January 1, 1999, the general rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style 3672M will be 6204.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: other: containing 36 percent or more by weight of wool or fine animal hair: women's. The general rate of duty will be 16.2 percent ad valorem. Effective January 1, 1999, the general rate of duty will be 16 percent ad valorem.

The applicable subheading for style 5025M will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: trousers and breeches: women's. The general rate of duty will be 29.7 percent ad valorem. Effective January 1, 1999, the general rate of duty will be 29.5 percent ad valorem.

The applicable subheading for style 5027M will be 6204.33.5010, harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: other: women's. The general rate of duty will be 28.3 percent ad valorem. Effective January 1, 1999, the general rate of duty will be 28.3 percent ad valorem.

The applicable subheading for style 3792M will be 6204.33.4010, harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: containing 36 percent or more by weight of wool or fine animal hair: women's. The general rate of duty will be 46.3 cents/kg + 21 percent ad valorem. Effective January 1, 1999, the general rate of duty will remain unchanged.

The applicable subheading for style 3675M will be 6204.63.2510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: containing 36 percent or more by weight of wool or fine animal hair: women's. The general rate of duty will be 15.6 percent ad valorem. Effective January 1, 1999, the general rate of duty will be 15.3 percent ad valorem.

Styles 4131M and 5026M fall within textile category designation 642; style 3672M falls within textile category designation 442; style 5025M falls within textile category designation 648; style 5027M falls within textile category designation 635; style 3792M falls within textile category designation 435; style 3675M falls within textile category designation 448. Based upon international textile trade agreements products of Mexico, style 5025M is subject to quota restraints and a visa requirement; the remaining styles currently are not subject to either a visa requirement or to quota restraints. .

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. 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 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 Patricia Schiazzano at (212) 466 - 5866.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division