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NY A85767





July 26, 1996

CLA-2-62:LA:S:T:1:2:G04 A85767

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.1200; 6204.63.1505

Ms. Renee L. Hoem
Columbia Sportswear Company
P. O. Box 83239
Portland, OR 97283-0239

RE: The tariff classification of a child's bib and brace overall from China or Sri Lanka

Dear Ms. Hoem:

In your letter dated July 15, 1996, you requested a tariff classification ruling.

The submitted sample, style SC8050, is a child's bib and brace overall. The garment has an outer shell constructed from 100% nylon woven fabric, a 100% nylon woven lining and a 100% polyester filling. The garment features a high rise bib front, a high rise in back, adjustable self-fabric shoulder straps, a front zipper opening extending to the top of the bib, knit inserts in the side seams and concealed elasticized cuffs at the leg bottoms. The garment will be imported in children's sizes 2/3 to 18/20.

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 bib and brace overall will be 6204.63.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant bib and brace overalls of synthetic fibers. The rate of duty will be 7.5% ad valorem.

If the garment does not pass the water resistance test, the applicable subheading for the bib and brace overall will be 6204.63.1505, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' bib and brace overalls of synthetic fibers, insulated for cold weather protection. The rate of duty will be 16.6% ad valorem.

The garment falls within textile category designation 659. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. As a product of Sri Lanka, this merchandise is subject to a visa requirement 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

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