CLA-2-62:RR:NC:TA:358 I83091
Paul Meyer
Nik And Associates
800 S. Hindry Avenue Unit A
Inglewood, CA 90301
RE: The tariff classification of a unisex “Grow with Me” suit from China
Dear Mr. Meyer:
In your letter dated June 10, 2002, written on behalf of JMI International in Wisconsin, you requested a classification ruling.
The submitted “Grow with Me” suit is comprised of two components, one of which is a pair of pants which cannot be worn alone. The jacket, the second of the components of this composite good, imparts the essential characteristic of this style, because it can be worn alone.
The loose-fitting pants, manufactured from fleece fabric of 100% polyester, which are intended to be worn over another garment, are characterized by elasticized ankles, by a full-front, zippered opening, which extends from the upper edge of the garment to the crotch, and by a zipper which entirely forms the upper edge of the pants. This zippered edge can attach to either one of the two zippers which are horizontally located parallel to each other in the fleece lining of the jacket.
This waist-length, long-sleeved, hooded jacket, is manufactured from a woven outershell of 100% nylon, which has been coated on its inner surface with 600 mm pu.
As you have requested, the submitted sample is being returned.
In sizing for infants the applicable subheading for the suit will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The duty rate will be 16.2 per cent ad valorem.
In sizing for toddlers, if this style passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6202.93.4500, which provides for …girls’…anoraks (including ski-jackets), windbreakers and similar articles…, other than those of heading 6204, of man-made fibers, other, other, other, water resistant; and the duty rate will be 7.2 per cent ad valorem.
If this style does not pass this water resistance test, then the applicable tariff subheading for it in toddlers’ sizes will be 6202.93.5021, which provides for …girls’…anoraks (including ski-jackets), windbreakers and similar articles…, other than those of heading 6204, of man-made fibers, other, other, other, other, girls’; and the duty rate will be 28.1 per cent ad valorem.
In infants’ sizing the style falls within textile category designation 239; and within toddlers’ sizing, whether or not the water resistance test is passed, with 635. Based upon international textile trade agreements products of China are subject to quota 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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division