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NY 851262

May 4, 1990

CLA-2-62:S:N:N3H:353 851262

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020; 6211.42.0080; 6204.63.1510; 6211.43.0090; 9802.00.80

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of Karate pants and a Karate top from Mexico.

Dear Mr. Alsup:

In your letter dated April 2, 1990, on behalf of Fabrionics, Inc., you requested a tariff classification ruling.

Two samples were submitted. The garments are a Karate top and Karate pants made of 100% cotton. The pants have a drawstring closing at the waist. The top has an open front with a slit on each side and long sleeves. It also has an inside tie at the waist. Both items will be sold separately. In your letter you also state that the Karate top and bottom will be imported in a man-made fiber fabric.

The applicable subheading for the Karate pants will be 6204.62.4020, 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 cotton: Other, other. The rate of duty will be 17.7 percent ad valorem.

The applicable subheading for the Karate top will be 6211.42.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments, of cotton, other. The rate of duty will be 8.6 percent ad valorem.

The classification of an identical pair of Karate pants made of man-made fiber will be 6204.63.1510, Harmonized Tariff Schedule of the United States (HTS), which provides for,..........trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: other, other: Women's. The rate of duty will be 17 percent ad valorem.

The classification of an identical Karate top made of man- made fiber will be 6211.43.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls', of man-made fibers, other. The rate of duty will be 17 percent ad valorem.

The man-made fiber Karate pants and top fall within textile category designation 659. The cotton pants and top fall within textile category 348, and 359 respectively. Based upon trade agreements, products of Mexico are subject to quota restraints and visa requirements.

Your letter states that the submitted sample is to be assembled from U.S. components in Mexico. If your garments meet the requirements set forth under the provision of Sections 10.11- 10.24 of the Customs Regulations, they would be eligible for partial duty relief under subheading 9802.00.80, HTS. Subheading 9802.00.80, HTS, applies to articles assembled abroad in whole or in part of fabricated components, that are products of the U.S., with no operations performed thereon except the assembly of the components to form the imported merchandise and operations incidental thereto. An article classified under subheading 9802.00.80, HTS, is subject to duty upon the full appraised value of the imported articles, less the cost or value of the U.S. components.

Your samples will be returned to you as requested.

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 (Restraints 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

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