NY 850200
CLA-2-62:S:N:N3I:357 850200
TARIFF NOS.: 6204.23.0030; 6204.23.0040; 6202.93.5010
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Boulevard
Suite 5320
Los Angeles, California 90017
RE: The tariff classification of two women's pullover jackets and two
women's pair of trousers from Taiwan, Singapore, Korea, Malaysia,
Indonesia, Sri Lanka, Thailand or the United Arab Emirates.
Dear Mr. Powell:
In your letter dated March 5, 1990, on behalf of your client,
Nicholas Import Corporation, you requested a tariff classification
ruling.
The two samples submitted, Style numbers 1034 and 1046 each
consists of a woman's lined pullover jacket and a pair of lined
trousers. Both components for style number 1034 are constructed of a
woven 100% polyester fabric shell with a knit lining composed of a 65%
polyester/35% cotton fabric. Both components for style number 1046
are constructed of a woven 100% nylon fabric shell with a knit lining
composed of a 65% polyester/35% cotton fabric.
Each pullover jacket of style 1034 and 1046 has a partial front
opening secured by snaps, a drawstring tightening on the collar and
elasticized sleeve cuffs and waistband. The jacket of style 1034 has
two zippered front pockets at the waist. The jacket of style 1046
features contrasting colored fabric inserts and has two open side
pockets.
Each pair of trousers of style 1034 and 1046 features an
elasticized waistband with a drawstring tightening and two side
pockets below the waist. Each trouser leg has a zipper opening and an
elasticized ankle cuff.
Our Headquarters office has ruled that lined garments are not
considered track suits.
Both components of style 1034 are of the same fabric
construction, the same color, style and composition and are of
corresponding or compatible size. Therefore, style 1034 is considered
to be an ensemble. The components of style number 1046 are not
considered to be an ensemble because they are not of the same colors.
The applicable subheading for the jacket of style 1034 will be
6204.23.0030, Harmonized Tariff Schedule of the United States (HTS),
which provides for women's ensembles of synthetic fibers, other
garments described in heading 6202. The rate of duty will be 29.5
percent ad valorem. This is the rate of duty that would apply if the
garment was entered separately and classified in subheading
6202.93.5010.
The applicable subheading for the pair of trousers of style 1034
will be 6204.23.0040, HTS, which provides for women's ensembles of
synthetic fibers, other, trousers. The rate of duty will be 30.4
percent ad valorem. This is the rate of duty that would apply if the
garment was entered separately and classified in subheading
6204.63.3510.
The applicable subheading for the jacket of style 1046 will be
6202.93.5010, HTS, which provides for other women's anoraks,
windbreakers and similar articles, of man-made fibers. The rate of
duty will be 29.5 percent ad valorem.
The applicable subheading for the pair of trousers of style 1046
will be 6204.63.3510, HTS, which provides for other women's trousers
of synthetic fibers. The rate of duty will be 30.4 percent ad
valorem.
Each jacket for styles 1034 and 1046 falls within textile
category designation 635. Based upon international textile trade
agreements, products of Taiwan, Singapore, Korea, Malaysia, Indonesia,
or Sri Lanka are presently subject to quota restraints and a visa
requirement. Based upon international textile trade agreements,
products of Thailand or the United Arab Emirates are not presently
subject to quota restraints but a visa is required.
Each pair of trousers for styles 1034 and 1046 falls within
textile category designation 648. Based upon international textile
trade agreements, products of Taiwan, Singapore, Korea, Malaysia,
Indonesia, Sri Lanka, Thailand or the United Arab Emirates are
presently subject to quota restraints and a visa requirement.
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
New York Seaport