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NY 868242

NOVEMBER 13, 1991

CLA-2-62:S:N:N3I:357 868242

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.5050; 6202.13.4005; 6204.63.1200; 6204.63.1510

Ms. Erin Yeary
Daniel B. Hastings, Inc.
P.O. Box 673
Laredo, Texas 78042

RE: The tariff classification of a unisex jacket and overalls set and a unisex raincoat and overalls set from Mexico

Dear Ms. Yeary:

In your letters dated October 1, 1991 and October 21, 1991, on behalf of Neese Industries, Inc., you requested a classification ruling.

Two samples have been submitted as follows: Style number 445 consists of two pieces, a unisex thigh-length jacket and a pair of bib and brace overalls. The jacket and overalls are constructed of a plastic material with textile fibers. The plastic covers the textile fibers on both sides.

Style number 375 consists of two pieces composed of a unisex full-length raincoat and a pair of bib and brace overalls. The raincoat and overalls are constructed of a woven 100% nylon fabric coated on the inner surface with polyurethane.

The raincoat and overalls of style 375 are not visibly coated. Although the coating is shiny, it does not change the surface character of the fabric. Therefore, HTS 6210 does not apply.

The samples are being returned to you.

If the raincoat and overalls of style 375 are sold to both males and females and cannot be identified as exclusively men's, then the applicable classification for the garments will be in the HTS subheading covering women's garments.

The applicable subheading for the jacket and overalls of Style 445 will be 3926.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other, other. The duty rate will be 5 percent ad valorem.

The applicable subheading for the raincoat of Style 375 will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers, other, raincoats. The duty rate will be 29.5 percent ad valorem.

If the overalls of Style 375 pass the water resistance test specified in the Harmonized Tariff Schedule of the Unitd States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.1200, which provides for other women's bib and brace overalls, of synthetic fibers, water resistant. The duty rate will be 7.6 percent ad valorem.

If the overalls do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.1510, which provides for other women's bib and brace overalls, of synthetic fibers, other. The duty rate will be 17 percent ad valorem.

You indicate in your letter that the submitted samples may be assembled from fabricated U.S. components in Mexico. If these articles meet the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, they would be eligible for partial duty relief under subheading 9802.00.80, HTS.

The raincoat of Style 375 falls within textile category designation 635. The overalls of Style 375 fall within textile category designation 659. Based upon international textile trade agreements products of Mexico are presently subject to quota restraints and the requirement of a visa.

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

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See also:

• Tariff No.: 6202.13.40 - Women's or girls' overcoats, carcoats, capes, cloaks and similar articles, not knitted or crocheted, of man-made fibers, nesoi
• Tariff No.: 6204.63.12 - Women's or girls' bib & brace overalls, not knit or crocheted, of syn. fibers, water resistant, not cont. 15% or more by wt. of down, etc
• Tariff No.: 6204.63.15 - Women's or girls' bib & brace overalls of synthetic fibers, not knitted or crocheted, not cont. 15% or more by weight of down, etc, nesoi
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad