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NY 801615

October 06, 1994

CLA-2-61:S:N:N5: 359 801615


TARIFF NO.: 6102.30.2010; 6204.63.3510

Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of two women's garments from Taiwan.

Dear Mr. Stack:

In your letter dated August 31, 1994, on behalf of Frederick Worldwide Company, a Division of Frederick Atkins, Inc., you requested a tariff classification ruling. Your samples are being returned as requested.

Style number 4315110 consists of a woman's jacket and pants. The jacket is constructed from knit and woven fabric. The knit portion is made from 100% polyester, polar fleece fabric (upper two-thirds of the body). The woven portion of the garment is made from 100% nylon fabric (sleeves, lower third of body, collar). The jacket features a 65% polyester, 35% cotton, jersey knit, lightweight lining; stand-up collar; long sleeves with elastic cuffs; a full front opening with a zipper closure; two inset, slant pockets in the waist area; and an elastic bottom (except for an approximately four inch wide section at the front of the jacket). The pants are made from 100% nylon, woven fabric and features a 65% polyester, 35% cotton, jersey knit lining; an elastic waist; two sideseam, inset pockets at the waist; and long leg openings with elastic cuffs and side zippers.

You submitted the following information in your letter:


Style 4315110 (jacket) Surface Area 53% 47% Weight 235gm 150gm
Value $3.27 $1.92

The essential character of the jacket is imparted by the knit portion, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI)3(b), noted.

The applicable subheading for style 4315110, the jacket, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoats...and similar articles, knitted, other than those of heading 6104: of man-made fibers: other. The rate of duty will be 30% ad valorem.

The applicable HTS subheading for style 4315110, the pants, will be 6204.63.3510 which provides for women's trousers: other. The rate of duty will be 30.4% ad valorem.

Style 4315110, the jacket, falls within textile category designation 635. Style 4315110, the pants, fall in category 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.


Jean F. Maguire
Area Director

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