The tariff classification of a boy's jacket and pair of shorts from China and Malaysia

NY 815558 November 9, 1995 CLA-2-62:R:N5:357 815558 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521; 6203.43.4040 Ms. Michelle D. Mancias Sonnenberg & Anderson 90 West Street 10th Floor New York, N.Y. 10006 RE: The tariff classification of a boy's jacket and pair of shorts from China and Malaysia Dear Ms. Mancias: In your letter dated October 27, 1995, on behalf of your client, Jamat Industries, Inc., you requested a classification ruling. The sample submitted, style name "Windsuit Short Set", consists of a boy's windbreaker-type jacket and a pair of shorts. Each garment is constructed of a woven 100% nylon fabric outershell which you state has been coated with 600mm acrylic. The jacket is lined with a knit 65% polyester/35% cotton fabric. The coating 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 pockets at the waist. The sleeve cuffs and waistband are elasticized. The shorts have leg separations and extend from the waist area to the vicinity of the upper thigh. The garment's waistband is elasticized. There are two front pockets with side openings below the waistband. If the jacket 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 HTS subheading for the garment will be 6201.93.3000, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys' anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.3 percent ad valorem. The applicable subheading for the shorts will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' shorts, of snythetic fibers. The duty rate will be 29.5 percent ad valorem. The jacket falls within textile category designation 634. The shorts 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 Section 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 William Raftery at 212-466-5851. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division