CLA-2-62:S:N:N5:357 882978
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Blvd.
Los Angeles, CA 90017
RE: The tariff classification of a woman's warmup set from Taiwan,
China or Hong Kong
Dear Mr. Powell:
In your letter dated February 17, 1993, on behalf of Nicholas
Import Corp., you requested a classification ruling. A sample was
submitted and is
being returned as you requested.
The set, style 13240, consists of a jacket and trousers, both of which
are made with a shell fabric of man-made fibers.
The trousers are of a single color fabric and are pull-on type with an
elasticized waist but no waist opening. They are fully lined with a woven
nylon fabric treated with a water resistant coating.
The jacket is constructed of contrasting colored fabric inserts and
has a full front opening secured by a heavy-duty zipper closure which
extends to the top of the garment's collar. An overlapping flap with five
snaps covers the zipper area. There are two front pockets at the waist.
The sleeve cuffs and waistband are elasticized. Inserts featuring
quilting of the fabric shell to a non woven batting are located on the
front and back panels and on the left sleeve. The jacket is lined with a
woven 100% nylon fabric stated to be coated with 600mm polyurethane.
Because the lining does not extend beyond the facing, the result is a
garment with a significant gap of untreated fabric on either side of the
zipper opening. Because of this we do not regard the jacket as a water
resistant garment.
Assuming the trousers pass the water resistance test specified in HTS
Chapter 62 Additional U.S. Note 2, the applicable subheading for them will
be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other women's water resistant trousers of synthetic
fibers. The duty rate will be 7.6% ad valorem.
The applicable subheading for the jacket will be 6202.93.5011, which
provides for other women's anoraks, windbreakers and similar articles of
man-made fibers. The duty rate will be 29.5% ad valorem.
The trousers and jacket fall within textile category designations 648
and 635, respectively. Based upon international textile trade agreements
products of Taiwan and China are presently subject to quota restraints and
the requirement of a visa. Products of Hong Kong are not presently subject
to quota restraints but a visa is required.
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