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NY 877604




SEPTEMBER 16, 1992

CLA-2-62:S:N:N3I:357 877604

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.2020; 6203.43.1500; 6203.43.2005

Ms. Judy A. Meszaros
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of two men's reversible vests and a man's bib and brace overall from Taiwan

Dear Ms. Meszaros:

In your letter dated August 5, 1992, you requested a classification ruling.

Three samples were submitted as follows: Style numbers 80- 37-58 and 80-37-63 are two men's reversible vests. Both vests are thigh-length have one side constructed of a "Trebark" Camo Pattern #999/173 composed of a woven 65% polyester/35% cotton fabric stated to have a polyurethane clear coating for water resistance. The other side of each vest is constructed of a quilted bright orange colored woven 100% polyester fabric also stated to have a polyurethane clear coating for water resistance. Both vests are insulated with a non-woven 100% polyester batting.

Each vest is sleeveless and has a full front opening secured by a heavy-duty zipper with a reversible zipper pull. On the "Trebark" fabric side of each garment there are two front pockets secured by flaps with a snap closure located at the waist. On the orange colored polyester fabric side of each garment there are two front slash pockets located at the waist. The front panels of each vest is approximately three inches shorter in length than the back panel.

Style number 80-37-78 is a man's bib and brace overall. The overall is constructed of a shell composed of a woven "Trebark" Camo Pattern #999/173 manufactured of a 65% polyester/35% cotton fabric stated to be coated with polyurethane for water resistance. The garment is lined with a woven 100% polyester fabric quilted to a non-woven 100% polyester insulated batting.

The bib and brace overalls feature a front bib that provides substantial coverage of the chest. There are two textile suspenders with partial elastic and adjustable plastic buckles attached to the bib. The garment has a front zipper opening. An overlapping flap with a snap closure covers the zipper area. Two double pull side seam zippers are located along the length of each leg. The garment has two front slash pockets and two rear patch pockets. The rear pockets are secured by a flap with a snap closure. Under each armhole there is a ribbed-knit fabric insert.

The samples are being returned to you.

The applicable subheading for each vest style numbers 80- 37-58 and 80-37-63 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's padded, sleeveless jackets, of man-made fibers. The rate of duty will be 17 percent ad valorem.

If the bib and brace overalls style number 80-37-78 passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.1500, which provides for men's other: bib and brace overalls, of synthetic fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If the bib and brace overalls do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.2005, which provides for men's other: bib and brace overalls, of synthetic fibers, other; Insulated, for cold weather protection. The duty rate will be 17 percent ad valorem.

Both vests and the bib and brace overalls fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are presently 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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