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NY A82712

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MAY 2, 1996

CLA-2-62:RR:NC:WA:357 A82712

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3521; 6203.43.3500; 6203.43.4020

Mr. Allen Gould
Jamat Industries, Inc.
4111-1 Rose Lake Dr.
Charlotte, NC 28217

RE: The tariff classification of a boy's windbreaker-type jacket and a pair of trousers from Malaysia or China

Dear Mr. Gould:

In your letter dated April 16, 1996, you requested a classification ruling.

The samples submitted, style number 48200, consists of a boy's windbreaker-type jacket and a pair of trousers. The jacket and trousers are constructed of a woven 100% nylon fabric outershell. The garment is lined with a knit 65% polyester/ 35% cotton fabric. The jacket and trouser shells are stated to have an acrylic coating.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a full front opening secured by a zipper closure that extends to the top of the garment's collar. There are two front slash pockets at the waist. The garment's sleeve cuffs and waistband are elasticized. The jacket features mesh fabric inserts located on the outer portion of the garment's collar and on the shoulders extending in a v-shape onto the front and back panels and along the top portion of the sleeves Mesh fabric inserts are also located on the lower portion of the garment's sleeves extending under the armholes onto the garment's front and back panels.

The trousers have an elasticized waistband. There are two side seam pockets below the waist. The garment's ankle cuffs are elasticized.

The jacket and trousers are not considered to be a tracksuit.

Because the mesh fabric inserts on the jackets outershell allows water to penetrate, the jacket does not qualify for a water resistant classification.

The applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boy's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 29.1 percent ad valorem.

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 boy's water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.5 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 boy's trousers or breeches, of synthetic fibers. The duty rate will be 29.3 percent ad valorem.

The jacket falls within textile category designation 634. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of China and Malaysia 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. 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 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 W. Raftery at 212-466-5851.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 6201.93.35 - Men's or boys' anoraks, windbreakers and similar articles, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6203.43.35 - Men's or boys' trousers and breeches, not knitted or crocheted, of synthetic fibers, nesoi, water resistant
• Tariff No.: 6203.43.40 - Men's or boys' trousers, breeches & shorts, of synthetic fibers, con under 15% wt down etc, cont under 36% wt wool, n/water resist, not k/c