CLA-2-61:S:N:N5:359 882112
Mr. Vince Brascia
Yusen Air & Sea Service (USA) Inc.
340 Beach Road
Burlingame, California 94010
RE: The tariff classification of women's garments from Taiwan.
Dear Mr. Brascia:
In your letter dated January 20, 1993, on behalf of North
Coast Industries, you requested a tariff classification ruling.
Two samples have been submitted. Both samples are
manufactured from knit French Terry fabrics composed of 65
percent polyester and 35 percent cotton. The outer surfaces of
the fabrics are constructed with more than 9 stitches per 2
centimeters measured in the horizontal direction.
Style 80598 is a a woman's sweatshirt featuring long sleeves
with rib-knit cuffs, a rib-knit collar, and a rib-knit bottom.
Style 80599 is a woman's pair of sweat pants which features
an elastic waist, two side-seam pocket and hemmed bottoms.
The samples will be returned as you requested.
In your letter you have stated that both samples are water-
resistant. However, please be advised that there are no
provisions in the Harmonized Tariff Schedule for water-resistant
knit garments.
The applicable subheading for the sweatshirt will be
6110.30.3045, Harmonized Tariff Schedule of the United States
(HTS), which provides for sweaters,...sweatshirts...and similar
articles, knitted ... of man-made fibers, other...sweatshirts,
women's .... The rate of duty will be 34.2 percent ad valorem.
The applicable subheading for the pants will be
6104.63.2010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's ...
trousers,...knitted...trousers... of synthetic fibers, other,...
women's. The rate of duty will be 30 percent ad valorem.
Style 80598 falls within textile category designation 639.
Style 80599 falls within textile category designation 648. Based
upon international textile trade agreements, products of Taiwan
are subject to visa requirements and quota restraints.
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