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NY 883456





March 15, 1993

CLA-2-62:S:N5:358 M 883456

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.5021; 6204.63.3530; 6202.93.4500

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.

Dear Mr. Powell:

In your letter dated February 27, 1993, you requested a tariff classification ruling.

The submitted sample, Style TK-73220, 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% nylon and 35% cotton knit lining.

The jacket has a full front opening which extends to the drawstring stand-up collar, long sleeves with elasticized cuffs, and an elasticized waist. The trousers have an elasticized waist with drawstring, and elasticized cuffs.

You state in your letter that the jacket is water resistant because of a 600mm polyurethane coated lining. You also stated in a telephone conversation on March 11, 1993, that the style will be imported in sizes 2T-4T.

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 are presently subject to quota restraints and visa requirements.

The pants fall within textile category designation 648. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and 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

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