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NY 870212

January 14, 1992

CLA-2-62:S:N:N3I:360 870212

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.32.0000; 6202.93.5010; 6204.39.3010

Ms. Jean Lee
Clearfreight Corporation
P.O. Box 92963
Los Angeles, CA 90009

RE: The tariff classification of women's garments from Taiwan and Hong Kong

Dear Ms. Lee:

In your letter dated December 26, 1991, you requested a tariff classification ruling on behalf of BCTC Corporation.

Three samples were submitted and will be returned as requested.

Style 2550-43 is a jacket composed of 100 percent woven polyester. The jacket features a v-neckline; long sleeves; a full front opening with a three button closure; two pockets below the waist and shoulder pads.

Style 2551-45 is a jacket composed of 100 percent woven rayon. The jacket features a lining; long sleeves; lapels; pockets below the waist; a full front opening with a three button closure; a chest pocket and shoulder pads.

Style 2529-46 is a double-breasted, suit-type jacket constructed from a 92 percent cotton, 8 percent spandex novelty knit fabric. The jacket consists of three panels, two of which are at the front, sewn together lengthwise. The jacket features a deep v-neckline; long sleeves with fagoting in the lower sleeve area; a full front opening with a two button closure and two non-functioning buttons; two inset pockets below the waist; shoulder pads and a hemmed bottom.

The applicable subheading for the style 2550-43 will be 6202.93.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other, women's. The rate of duty will be 29.5 percent ad valorem.

The applicable subheading for style 2551-45 will be 6204.39.3010, 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), suit-type jackets and blazers, of other textile materials, of artificial fibers, other, women's. The duty rate will be 29 percent ad valorem.

The applicable subheading for style 2529-46 will be 6104.32.0000, 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), knitted or crocheted, suit-type jackets and blazers, of cotton. The duty rate will be 16.9 percent ad valorem.

Styles 2550-43 and 2551-45 fall within textile category designation 635. Style 2529-46 falls within textile category designation 335. Based upon international textile trade agreements, products of Taiwan and Hong Kong are subject to visa requirements. Products from Taiwan are subject to quota restraints. Products from Hong Kong are currently not subject to quota restraints.

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 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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