CLA-2-62:S:N5:358 M 883459
Mr. Barry Powell
Grunfeld, Desiderio, Lewbowitz & Silverman
707 Wilshire Boulevard
Suite 5320
Los Angeles, California 90017
RE: The tariff classification of a girl's jacket and pants from
Taiwan, China or Hong Kong.
Dear Mr. Powell:
In your letter dated March 1, 1993, on behalf of your client
Nicholas Import Corporation, you requested a tariff classification
ruling.
The submitted sample, Style K-93220, is a girl's jacket and
matching trousers. The jacket is constructed of a 100% nylon woven
shell and a l00% nylon woven lining. The pants are constructed of
a 100% nylon woven shell and a 65% polyester and 35% cotton knit
lining.
The jacket has a full front zippered opening which extends to
the drawstring stand-up collar. The jacket also has long sleeves
with elasticized cuffs, two slash pockets, and an elasticized
drawstring waist. The trousers have an elasticized drawstring
waist, two slash pockets, and elasticized cuffs.
You state in your letter that the jacket is water resistant
because of a 600mm polyurethane coated lining. Your letter does
not indicate sizes for Style K-93220. Your letter does state that
the garments will be imported for girls' 7-14 years of age. We
assume, for the purposes of classification, that the numerical size
equivalent is sizes 7-14.
We are returning your sample as you requested.
The applicable subheading for the jacket, if it has the water
resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS,
will be 6202.93.4500, Harmonized Tariff Schedule of the United
States (HTS), which provides for girls' anoraks (including ski-
jackets), wind-breakers and similar articles (including padded,
sleeveless jackets), of man-made fibers, other, other, water
resistant. The duty rate will be 7.6% ad valorem.
The applicable subheading for the jacket, if it does not have
the water resistance indicated in Additional U.S. Note 2 to Chapter
62 HTS, will be, 6202.93.5021, Harmonized Tariff Schedule of the
United States (HTS), which provides for girls' anoraks (including
ski-jackets), wind-breakers and similar articles (including padded,
sleeveless jackets), of man-made fibers, other, other, other. The
duty rate will be 29.5% ad valorem.
The applicable subheading for the pants will be 6204.63.3530,
Harmonized Tariff Schedule of the United States (HTS), which
provides for girls' trousers, of synthetic fibers, other, other.
The duty rate will be 30.4% ad valorem.
The jacket, whether or not water resistant, falls within
textile category designation 635. Based upon textile trade
agreements, products of Taiwan and China are presently subject to
quota restraints and visa requirements. Products of Hong Kong are
presently subject to visa requirements.
The pants fall within textile category designation 648. Based
upon textile trade agreements, products of Taiwan and China are
presently subject to quota restraints and visa requirements.
Products of Hong Kong
are presently subject to visa requirements.
The designated textile and apparel category 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