United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A85263 - NY A85367 > NY A85298

Previous Ruling Next Ruling
NY A85298




July 19, 1996

CLA-2-62:LA:S:T:1:2:I23 A85298

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.1500; 6203.43.2005

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz& Silverman LLP 245 Park Avenue
New York, NY 10167-0002

RE: The tariff classification of a boy's bib and brace overall from China

Dear Mr. Evan:

In your letter dated June 26, 1996, on behalf of your client, Tommy Hilfiger U.S.A., Inc., you requested a tariff classification ruling.

The submitted sample, style 5704500544, is a boy's bib & brace overall constructed from 100% nylon woven fabric. As stated in the request, the garment is coated with 600mm polyurethane, which renders it water resistant. The garment will be imported in boy's sizes 8-12. The overall has a polar fleece lining and features a front bib that rises more than 6 inches above the natural waistline, a partial frontal opening secured by a zipper closure, two partially elasticized suspenders with adjustable plastic buckles attached to the front bib, two zippered front pockets and hemmed leg openings with elasticized nylon lining.

Your sample will be returned as requested.

If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the garment will be 6203.43.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for water resistant bib and brace overalls of man-made fibers. The rate of duty will be 7.5% .

If the garment does not pass the water resistance test, the applicable subheading for the garment will be 6203.43.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other bib and brace overalls of man-made fibers, insulated, for cold weather protection. The rate of duty will be 16.6%.

The garment falls within textile category designation 659 for both the water resistant and insulated classifications. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Audrey Adams

Previous Ruling Next Ruling

See also: