The tariff classification of a girl's jacket and pants fromTaiwan, China or Hong Kong.

NY 883458 April 23, 1993 CLA-2-62:S:N5:358 883458 CATEGORY: Classification TARIFF NO.: 6202.93.5021; 6204.63.3530; 6202.93.4500 Mr. Barry Powell Grunfeld, Desiderio, Lewbowitz & Silverman 707 Wilshire Boulevard Suite 5320 Los Angeles, California 90017 RE: The tariff classification of a girl's jacket and pants from Taiwan, China or Hong Kong. Dear Mr. Powell: In your letter dated February 27, 1993, on behalf of your client Nicholas Import Corporation, you requested a tariff classification ruling. The submitted sample, Style K-83230, is a girl's jacket and matching trousers. The jacket is constructed of a 100% nylon woven shell and a l00% nylon woven lining. The pants are constructed of a 100% nylon woven shell and a 65% polyester and 35% cotton knit lining. The jacket has a full front zippered opening which extends to the stand-up collar, long sleeves with elasticized cuffs, two slash pockets, and an elasticized waist. The trousers have an elasticized drawstring waist, two slash pockets, and elasticized cuffs. You state in your letter that the jacket is water resistant because of a 600mm polyurethane coated lining. Your letter does not indicate sizes for Style K83230. Your letter does state that the garments will be imported for girls' 4-6 years of age. We assume, for the purposes of classification, that the numerical size equivalent is sizes 4-6. We are returning your sample as you requested. The applicable subheading for the jacket, if it has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks (including ski- jackets), wind-breakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, water resistant. The duty rate will be 7.6% ad valorem. The applicable subheading for the jacket, if it does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be, 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks (including ski-jackets), wind-breakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other. The duty rate will be 29.5% ad valorem. The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers, of synthetic fibers, other, other. The duty rate will be 30.4% ad valorem. The jacket, whether or not water resistant, falls within textile category designation 635. Based upon textile trade agreements, products of Taiwan and China are presently subject to quota restraints and visa requirements. Products of Hong Kong are presently subject to visa requirements. The pants fall within textile category designation 648. Based upon textile trade agreements, products of Taiwan and China are presently subject to quota restraints and visa requirements. Products of Hong Kong are presently subject to visa requirements. 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. Sincerely, Jean F. Maguire Area Director New York Seaport