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C88288

June 15, 1998

CLA-2-62:LA:S:T:1:2:G04 C88288

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.30.3020; 6202.93.4500; 6202.93.5021; 6204.63.3000;

6204.63.3530

Mr. R. Wallace

Mid-America Overseas, Inc.

1180 McLester Street, Suite #7

Elizabeth, NJ 07201

RE: The tariff classification of an infant's and children's jacket and pant set from Hong Kong

Dear Mr. Wallace:

In your letter dated May 26, 1998, on behalf of Franco Apparel, you requested a tariff classification ruling.

The submitted sample, style S04/05/06758, consists of a pullover jacket and a pair of pants and will be imported as unisex garments in infants' sizes (18 to 24 months), toddlers' sizes (2T to 4T), and young children's sizes (4 to 7). The garments are constructed from 100% nylon woven fabric that is coated on the inner surface with polyurethane and are lined with 65% polyester, 35% cotton, finely knit fabric. The pullover jacket features a partial front opening with a zipper closure, a rib knit collar, long sleeves with rib knit cuffs, front slant pockets located below the waist, and a rib knit waistband. There is a 3 1/2 inch cut and sewn section of polar fleece knit fabric that extends across the chest, the underneath of the sleeves, and across the back. This section is lined with woven fabric that is coated with polyurethane. The pants feature an elasticized waist and elasticized cuffs at the leg openings.

Your sample will be returned as requested.

In infants' sizes 18 to 24 months, the pullover jacket and pants will be classified together as a babies' set. The applicable subheading for the babies' set will be 6209.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories: of synthetic fibers: other: sets. The rate of duty will be 16.6% ad valorem.

In the toddlers' sizes (2T to 4T) and the young children's sizes (4 to 7), the applicable subheading for the jacket, if it passes the water resistance test specified in Chapter 62, U.S. Note 2, will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem.

If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls' anoraks and similar articles of man-
made fibers. The rate of duty will be 28.8% ad valorem.

In the toddlers' sizes (2T to 4T) and the young children's sizes (4 to 7), the applicable subheading for the pants, if they pass the water resistance test specified in Chapter 62, U.S. Note 2, will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant trousers of synthetic fibers. The rate of duty will be 7.4% ad valorem.

If the garment does not pass the water resistance test, the applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls' trousers of synthetic fibers. The rate of duty will be 29.7% ad valorem.

The pullover jacket and pants in infants' sizes 18 to 24 months fall within textile category designation 239. The pullover jacket in children's sizes 2T to 4T and 4 to 7 falls within textile category designation 635. The pants in children's sizes 2T to 4T and 4 to 7 fall within textile category designation 648. As products of Hong Kong, merchandise in category 239 is subject to a visa requirement and merchandise in categories 634 and 648 are 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,


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