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NY 866164


September 10, 1991

CLA-2-62:S:N:N3:357 866164

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.23.0050; 6203.23.0060

Mr. Khem Lall
R.H. Macy Corporate Buying
11 Penn Plaza
New York, N.Y. 10001

RE: The tariff classification of a boys' jacket and pants set from Taiwan

Dear Mr. Lall:

In your letter dated August 14, 1991, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style #3010-8, is a boys' jacket and pants set which will be imported in sizes 4-7 and 8-20. Both garments have a woven outershell of man-made fibers and a full mesh lining. The fabrics of both garments are identical. The jacket has a full-front opening with a zipper extending to the top of the collar, a drawstring waist, elasticized cuffs and slant pockets at the waist. The trousers have an elasticized waist with a drawstring but no waist opening, elasticized cuffs with zippers and side-seam pockets.

In your letter you pointed out that Customs has ruled that certain garments with linings may be classifiable as track suits in heading 6211, HTS. However, the Customs Service has also ruled that the provisions for track suits in 6211 are governed by the principal use of the class of merchandise to which the item under review belongs. Specifically, children's sets similar to the present merchandise have been held to be used mainly for leisure wear. Accordingly, the track suit provisions do not apply to this set.

The applicable subheadings for the set will be 6203.23.0050, Harmonized Tariff Schedule of the United States (HTS), for the jacket, and 6203.23.0060 for the trousers, which provide for ensembles of synthetic fibers. The duty rate will be the same as if the garments were separately entered.

A cursory examination of the samples suggests that they may be treated for water resistance. If the garments meet the requirements of HTS Chapter 62 U.S. Note 2, the duty rate will be 7.6% ad valorem. If they do not meet the requirements of this note, the applicable duty rate will be 29.5% ad valorem for the jacket and 29.7% ad valorem for the trousers.

The jacket falls within textile category designation 634 and the trousers within category 647. Based upon international textile trade agreements products of Taiwan are 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

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