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NY H82563





July 13, 2001

CLA-2-62:RR:NC:WA:357 H82563

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6210.40.5030

Ms. Lisa Zwaga
LaCrosse Footwear, Inc.
3600 South Memorial Drive
Racine, WI 53403

RE: The tariff classification of a boy’s jacket and storage bag and a boy’s pair of trousers and storage bag from China, Korea, Taiwan and the Philippines

Dear Ms. Zwaga:

In your letter dated June 19, 2001, on behalf of LaCrosse Footwear, Inc., dba LaCrosse Rainfair Safety Products, you requested a classification ruling.

Two samples were submitted as follows: Style number CP-01-65J is a boy’s thigh-length rain jacket constructed of a shell composed of a woven three-way color block 190T 100% nylon fabric which has a visible polyvinyl chloride coating on the inner surface. The jacket is lined with a woven 100% nylon taffeta fabric.

The jacket has a stand-up collar that is lined on the inner surface with a brushed tricot fabric and an integral hood that is secured by two hook and loop closures at the chin. The hood can be rolled up and stored within the garment’s collar by three snap closures. The jacket has a full front opening that is secured by a zipper closure. A double storm flap with two hook and loop closures on the front portion of the garment’s collar and a hook and loop closure along the entire length of the front placket covers the zipper area. The garment features a vertical zippered pocket along the right placket; an inner pocket with a hook and loop fastener; and two double entry front bellows pockets below the waist that are secured at the top by a flap with a hook and loop fastener and at the sides by a hook and loop fastener with a “D”-ring pull tab. The jacket also has long sleeves with inner elasticized storm cuffs; elastic and an adjustment tab with a hook and loop fastener at the wrists; an elasticized rear waist; and a drawcord tightening through the bottom hem. There is reflective piping along the shoulders across the rear yoke and along the length of each sleeve.

Imported with the jacket is a rectangular-shaped storage bag that is composed of the same fabric construction as the jacket. The bag measures approximately 10-3/4 inches in width and 9-inches in length and is essentially flat when empty. The bag has a sewn-on self-fabric wrist strap and an opening at the top that is secured by an overlay of fabric with a hoop and loop closure.

Style number CP-01-65P is a boy’s pair of rain trousers constructed of a woven 190T 100% nylon fabric which has a visible polyvinyl chloride coating on the inner surface. The trousers have a fly front opening that is secured by a zipper closure and an overlapping flap with a hook and loop fastener that covers the zipper area. The trousers have elastic on each side of the waistband; a textile webbing belt with three belt loops on the front portion of the waistband that is secured by a quick-release plastic buckle; a zippered right rear pocket below the waistband; a cargo pocket on the left thigh that is secured by a flap with two hook and loop fasteners; a “Rear-End Traction” seat patch; and fabric heatshield overlays on the inner portion of each trouser leg. The trouser legs also feature a full opening along the length of the outerseams that are secured by a double pull zipper closure and an overlapping storm flap with hook and loop fasteners that cover the zipper areas. At the bottom of each trouser leg there is elastic tightening, a tab with a hook and loop fastener and an elastic stirrup at the ankle cuffs.

Imported with the trousers is a rectangular-shaped storage bag that is composed of the same fabric construction as the trousers. The bag measures approximately 10-3/4 inches in width and 9-inches in length and is essentially flat when empty. The bag has a sewn-on self-fabric wrist strap and an opening at the top that is secured by an overlay of fabric with a hoop and loop closure.

The Customs Service has previously ruled that similar bags imported and sold with a garment are composite goods with the essential character imparted by the garment. Such is the case with this jacket and carry bag combination and with this trouser and carry bag combination. Consequently, the bag with the jacket and the bag with the trousers are not regarded as separate items for duty or quota purposes.

The samples are being returned to you as you have requested.

The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the trousers will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.2 percent ad valorem.

The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of China, Korea, Taiwan and the Philippines are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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