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NY 893377




January 20, 1994

CLA-2-61:S:N:N5: 359P 893377

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3035; 6210.20.1010; 6210.40.1010

Mr. John R. Hearne
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250

RE: The tariff classification of three garments from Taiwan and China.

Dear Mr. Hearne:

In your letter dated December 14, 1993, on behalf of Kellwood Company, you requested a tariff classification ruling.

The sample submitted, style number 4763, is a woman's sleeveless vest constructed from 65% polyester, 35% cotton, crochet fabric and will be made in Taiwan. The garment features a deep V- neckline; oversized armholes; and a full frontal opening with a 6 button placket. The neckline, armholes, placket and the bottom of the garment are finished with knit capping.

You also submitted a man's rainsuit (will be made in China) constructed from nylon fabric with a PVC coating that completely obscures the underlying fabric. Imported with the rainsuit is a rectangular shaped carrying bag measuring approximately 15X13 inches with a drawstring closure, and is of a kind normally sold with its contents. The jacket is hip length with a full front opening, secured by a zipper and hoop and loop fasteners. The jacket has four flap pockets and an attached hood. The bib and brace overalls have elastic straps, a pocket on each leg and hoop and loop fasterners on the ankle of each leg.

Your samples are being returned.

The applicable subheading for style 4763 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...(vests) and similar articles, crocheted: of man-made fibers: other: vests, other than sweater vests. The rate of duty will be 34.2% ad valorem.

The applicable HTS subheading for the rainsuit jacket will be 6210.20.1010, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheading 6201.11 to 6201.19: of man-made fibers having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 7.6% ad valorem.

The applicable HTS subheading for the rainsuit overalls will be 6210.40.1010, which provides for garments, made up of fabrics of heading 5602....other men's or boys' garments: of man-made fibers having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 7.6% ad valorem.

Style 4763 falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and 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 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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