CLA-2-62:S:N:N3I:357 865011
Mr. Salvador Beattie
Daniel B. Hastings, Inc.
d/b/a Jovita Perez
P.O. Box 673
Laredo, Texas 78042
RE: The tariff classification of a woman's jacket and pair of
trousers from Mexico
Dear Mr. Beattie:
In your letters dated March 14, 1991, and July 5, 1991, on
behalf of Kentucky Textiles, you requested a classification
ruling.
The samples submitted are a woman's windbreaker-type jacket
and pair of trousers. The jacket and trousers are constructed of
outershells composed of a 100% nylon fabric. Both garments also
have a 100% nylon fabric lining.
The jacket features contrasting colored fabric inserts and
has a full front opening secured by a heavy-duty zipper closure.
The sleeve cuffs and waistband are elasticized. There are two
side seam pockets at the waist.
The trousers have an elasticized waistband. Below the
waistband there are two side seam pockets and one back pocket.
The ankle cuffs are elasticized. On each side of the trousers
contrasting colored fabric inserts are featured along the length
of each leg.
The nylon lining on the jacket and trousers is not the type
of lining that is acceptable for the garments to be classified as
a tracksuit.
Both the jacket and the trousers are of the same fabric
construction, the same color, style and composition and are of
corresponding or compatible size. Therefore, the garments are
considered to be an ensemble.
The applicable subheading for the jacket will be
6204.23.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's ensembles of synthetic fibers,
other garments described in heading 6202. The duty rate will be
29.5 percent ad valorem. This is the rate of duty that would
apply if the garment was entered separately and classified in
subheading 6202.93.5010.
The applicable subheading for the pair of trousers will be
6204.23.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's ensembles of synthetic fibers,
other, trousers and breeches. The duty rate will be 30.4 percent
ad valorem. This is the rate of duty that would apply if the
garment was entered separately and classified in subheading
6204.63.3510.
The jacket falls within textile category designation 635.
The trousers fall within textile category designation 648. Based
upon international textile trade agreements products of Mexico
are presently 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