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NY 855984




CLA-2-62:S:N:N3I:357 855984

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020; 6210.50.1050; 6217.10.0030;9802.00.80

Mr. Don E. Scott, Jr.
Great Threads, Inc.
203 Adams Street
P.O. Box 1565
Burlington, N.C. 27215

RE: The tariff classification a western Duster, a child's Tyvek poncho, a child's Tyvek Art Apron and an Aussie Cape from Mexico.

Dear Mr. Scott:

In your letter dated August 15, 1990 and September 6, 1990, you requested a tariff classification ruling.

Four samples were submitted as follows: Item number 1, is a Western Duster coat constructed of a 100% acrylic fabric coated with fluorocarbon. The coat has a full front opening and a back vent opening at the bottom. The front opening has a heavy-duty zipper closure and an overlapping flap with snaps covering the zipper area. The back opening is secured by two snaps. The garment extends to approximately the top of the ankle area. There are inner snaps at the bottom of the coat which can be used to adjust the length of the garment. The coat features two double entry front pockets with a flap and "VELCRO"-type fastener, sleeve cuffs with adjustable "VELCRO"-type fastener tabs and a corduroy fabric insert on the outer collar. There is a V-shaped free hanging back yoke. The size of the garment submitted is extra-small. According to the information you provided the garment may be worn by both men and women.

Item number 2, is a child's poncho constructed of "TYVEK" which is a disposable, non-woven fabric consisting of Spunbonded Olefin, a synthetic fiber made by DuPont. The poncho is a pullover garment with an attached hood and a partial opening at the neck secured by two snaps. The garment is free hanging with no armholes. There is a front handwarmer pocket. On each side the garment is secured by a snap closure.
Item number 3, is a child's art apron also constructed of "TYVEK", a disposable non-woven fabric consisting of Spunbonded Olefin, a synthetic fiber made by DuPont. The art apron extends approximately to the knee area and covers the entire torso. There are two strap extensions at the top of the garment and two at the waist. At the bottom of the garment there are three opened pockets.

Item number 4, Aussie Cape is constructed of a 100% acrylic fabric. You state that the Aussie Cape is an optional accessory to the Western Duster for fashion or to aid in additional rain protection. The cape is sleeveless fits closely at the neck and hangs loosely approximately 14 inches from the shoulders. The garment has two self-fabric straps with snaps at the bottom. The use of the straps is to secure the garment under the armholes. The cape has four half snaps surrounding the neck area. The snaps on the cape do not attach to any snaps on the Western Duster.

If the Western Duster, the child's Tyvek poncho and the child's Tyvek art apron are sold to both men and women, and boys and girls and cannot be identified as exclusively men's or boys' then the applicable classification for the garments will be in the HTS subheading covering women's or girls' garments.

The applicable subheading for the Western Duster will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The applicable subheading for the child's Tyvek poncho and child's tyvek art apron will be 6210.50.1050, HTS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other girls' garments, of man-made fibers, other. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the Aussie Cape will be 6217.10.0030, HTS, which provides for other made up clothing accessories, other than those of heading 6212, accessories, of man- made fibers. The rate of duty will be 15.5 percent ad valorem.

The Western Duster falls within textile category designation 635. Based upon international textile trade agreements, products of Mexico are presently subject to quota restraints and a visa requirement.

The child's Tyvek poncho and the child's Tyvek art apron fall within textile category designation 659. The Aussie Cape falls within textile category designation 659. Based upon international textile trade agreements, products of Mexico are not presently subject to quota restraints but a visa is required.
Your letter indicates that the submitted samples may be assembled from U.S. components in Mexico. If your garments meet the require- ments set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for partial duty relief under subheading 9802.00.80, HTS.

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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