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NY A89959





February 11, 1997

CLA-2-61:SF G03 PDA89959

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020, 6110.30.3050, 6203.43.4020

Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of boys' jacket, shirt and pants from Taiwan

Dear Ms. Young:

In your letter dated November 26, 1996 you requested a tariff classification ruling on behalf of your client, Meijer Inc.

Style RV2267 consists of two garments. The upper garment is made from a fine knit two-sided fleece fabric which you state is 100% polyester. This garment is a long sleeve jacket with a full front opening secured by a plastic zipper. The waist and wrists are elasticized. There is a slant pocket on each front and the upper front chest portions are made from a woven fabric which is identified as nylon. The bottom garment is a pair of pull-on, lined pants made from a woven fabric which is identified as nylon. The lining is knit. These pants have side entry pockets and the waist and ankles are elasticized.

Style RV2268 consists of two garments. The upper garment is made from both a fine knit two-sided fleece fabric which you state is 100% polyester and a woven fabric which is identified as nylon. This garment is a long sleeve pullover with a partial front opening secured by a plastic zipper. The waist and wrists are elasticized. Only the upper chest portions and a center patch pocket are made from the woven fabric. There are side seam pockets. The bottom garment is a pair of pull-on, lined pants identical to the above described pair.

In a telephone conversation you indicated that both styles will be imported in the toddler size range.

The applicable subheading for the jacket will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Boys'. The rate of duty will be 29.6 percent ad valorem.

The subheading for the pullover will be 6110.30.3050, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men's or boys'. The rate of duty will be 33.8 percent ad valorem.

The subheading for both pairs of pants will be 6203.43.4020, HTS, which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Boys': Other. The rate of duty will be 29.3 percent ad valorem.

The jacket falls within textile category designation 634; the pullover within category 638; the pants within category 647. Based upon international textile trade agreements, products of Taiwan are subject to quota 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. 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.

In accordance with your request your samples will be returned to you under separate cover.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Alice M. Rigdon
Port Director

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