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NY 894925

CLA-2-61:S:N:N5: 359P 894925


TARIFF NO.: 6110.20.2075; 6202.93.4500 or 6202.93.5011

Ms. Bridget Caldwell
Tower Group International, Inc.
2 Whitaker Street, P.O. Box 1264
Savannah, GA 31402-1264

RE: The tariff classification of two women's garments from Lesotho and Malaysia.

Dear Ms. Caldwell:

In your letter dated February 14, 1994, on behalf of Family Dollar Stores, you requested a tariff classification ruling.

Style number 1000LSK is a woman's pullover constructed from 60% cotton, 40% polyester, finely knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a ribbed collar with a drawstring hood attached; attached shoulder pads; long hemmed sleeves; side slits; and a hemmed bottom.

Style number 2809M is a woman's hip-length reversible jacket. One side of the jacket is constructed from a 76% polyester, 14% rayon, 10% cotton, knit fabric. The other side is constructed from a 100% nylon, woven fabric, which is stated to have a 600mm coating. The coating on the jacket does not change the surface character of the fabric. Therefore HTS 6210 does not apply. The jacket has a full front opening secured by seven reversible snap closures. The collar, sleeve cuffs and waistband are composed of a ribbed-knit fabric. On the knit side of the jacket there are two front slash pockets at the waist. On the woven side of the jacket there are two side seam pockets at the waist.

Your samples are being returned.

The applicable subheading for style 1000LSK will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers and similar articles, knitted: of cotton: other. The rate of duty will be 20.7% ad valorem.

If style number 2809M 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 subheading for the jacket will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.6% ad valorem.

If style number 2809M does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5% ad valorem.

Style number 1000LSK falls within textile category designation 339. Style number 2809M falls in category 635. Based upon international textile trade agreements, products of Malaysia are subject to visa requirements and quota restraints. Products of Lesotho are not subject to visa requirements or 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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