CLA-2-62:S:N:N3I 357 864601
6201.93.3520
Ms. Mary Jo Muoio
Wolf D. Barth Co., Inc.
90 West Street
New York, N.Y. 10006
RE: The tariff classification of a boys' jacket and pair of
trousers from Hong Kong
Dear Ms. Muoio:
In your letter dated June 20, 1991, on behalf of Izod Kids,
you requested a classification ruling.
Two samples were submitted as follows: Style number 29104X
is a boy's pair of trousers constructed of a woven 100% nylon
fabric which is stated to be coated with polyurethane. The
garment is lined with a knit 65% polyester/35% rayon fabric.
The trousers feature an elasticized waistband. Below the
waistband there are two side seam slash pockets and a zippered
back pocket. The ankle cuffs are elasticized and have a zipper
opening.
Style number 27106X is a boy's jacket constructed of a woven
100% nylon fabric which is stated to be coated with polyurethane.
The garment is lined with a knit 100% nylon fabric.
The jacket has a full front opening secured by a heavy-duty
zipper closure. There is an overlapping flap with four "VELCRO"-
type fasteners covering the zipper area. The logo "Lacoste outer
gear" is embroidered onto the front of the overlapping flap. The
garment's sleeve cuffs and waistband are elasticized. A roll-up
hood with a drawcord is concealed within the garment's collar by
a zipper. There are two zippered front pockets at the waist.
The coating on both garments does not change the surface
character of the fabric, therefore HTS 6210 does not apply.
The samples are being returned to you as you have requested.
If the trousers pass the water resistance test specified in
the Harmonized Tariff Schedule of the United States (HTS),
Chapter 62, U.S. Note 2, then the applicable HTS subheading for
the garment will be 6203.43.3500, which provides for other boys'
water resistant trousers or breeches, of synthetic fibers. The
duty rate will be 7.6 percent ad valorem.
If the trousers do not pass the water resistance test, then
the applicable HTS subheading for the garment will be
6203.43.4020, which provides for other boys' trousers or
breeches, of synthetic fibers, other. The duty rate will be 29.7
percent ad valorem.
If the jacket passes the water resistance test, then the
applicable HTS subheading for the garment will be 6201.93.3000,
which provides for other boys' anoraks, windbreakers and similar
articles, of man-made fibers, water resistant. The duty rate
will be 7.6 percent ad valorem.
If the jacket does not pass the water resistance test, then
the applicable HTS subheading for the garment will be
6201.93.3520, which provides for other boys' anoraks,
windbreakers and similar articles, of man-made fibers. The duty
rate will be 29.5 percent ad valorem.
The trousers fall within textile category designation 647.
The jacket falls within textile category designation 634. Based
upon international textile trade agreements products of Hong Kong
are not presently subject to quota restraints but a visa is
required.
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. 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