CLA-2-62:LA:S:T:1:2:I23 A85298
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz& Silverman LLP
245 Park Avenue
New York, NY 10167-0002
RE: The tariff classification of a boy's bib and brace overall from China
Dear Mr. Evan:
In your letter dated June 26, 1996, on behalf of your client, Tommy Hilfiger
U.S.A., Inc., you requested a tariff classification ruling.
The submitted sample, style 5704500544, is a boy's bib & brace overall
constructed from 100% nylon woven fabric. As stated in the request, the garment is
coated with 600mm polyurethane, which renders it water resistant. The garment will be
imported in boy's sizes 8-12. The overall has a polar fleece lining and features a front
bib that rises more than 6 inches above the natural waistline, a partial frontal opening
secured by a zipper closure, two partially elasticized suspenders with adjustable plastic
buckles attached to the front bib, two zippered front pockets and hemmed leg openings
with elasticized nylon lining.
Your sample will be returned as requested.
If the garment passes the water resistance test specified in Chapter 62, U.S.
Note 2, the applicable subheading for the garment will be 6203.43.1500, Harmonized
Tariff Schedule of the United States (HTS), which provides for water resistant bib and
brace overalls of man-made fibers. The rate of duty will be 7.5% .
If the garment does not pass the water resistance test, the applicable
subheading for the garment will be 6203.43.2005, Harmonized Tariff Schedule of the
United States (HTS), which provides for other bib and brace overalls of man-made
fibers, insulated, for cold weather protection. The rate of duty will be 16.6%.
The garment falls within textile category designation 659 for both the water
resistant and insulated classifications. As a product of China, this merchandise is
subject to a visa requirement and quota restraints based upon international textile trade
agreements.
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.
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 Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Audrey Adams
Port Director
Los Angeles