The tariff classification of girls' windsuits from the United Arab Emirates

PD B83112 March 25, 1997 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6204.63.3000; 6202.93.5021; 6204.63.3530 Ms. Elaine Morrison Cass Industries International 20121 Ventura Blvd., Suite 309 Woodland Hills, CA 91364 RE: The tariff classification of girls' windsuits from the United Arab Emirates Dear Ms. Morrison: In your letter dated March 11, 1997 you requested a tariff classification ruling. The submitted samples, style GBN4036 and GLN4056, are girls' windsuits comprised of a jacket and a pair of trousers. Both styles have jacket and trouser shell fabric of 100 percent nylon coated with 600 mm polyurethane. The jackets have a lining of 100 percent nylon taffeta and polyester fill. Style GBN4036 - The jacket has a full front opening with a heavy plastic zipper closure, a shirt-style collar, long sleeves with hemmed cuffs, two zippered chest pockets, and a hemmed bottom. The pull-on trousers have a 65 percent polyester 35 percent cotton knit lining, an elasticized waist, two slash side pockets, leg zippers, and elasticized cuffs. Style GBN4036 will be imported in girls' sizes S, M, and L(7-14). Style GLN4056 - The jacket has a partial front opening with a heavy plastic zipper closure that extends to the top of the stand-up collar and is covered by a storm flap with snap closure, long sleeves with elasticized cuffs, a zippered pocket on the left sleeve, a front pouch with a zippered front pocket and open side pockets, an elasticized waist, and a hemmed bottom. The pull-on trousers have a 65 percent polyester 35 percent cotton knit lining, an elasticized waist, two slash side pockets, and elasticized cuffs. Style GLN4036 will be imported in girls' sizes S, M, and L(4-6X). If styles GBN4036 and GLN4056 pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the jackets will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 7.4 percent ad valorem. If style GBN4036 and GLN4056 pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the trousers will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers...of synthetic fibers, ...water resistant trousers or breeches. The duty rate will be 7.4 percent ad valorem. If style GBN4036 and GLN4056 do not pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the jackets will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' anoraks...windbreakers and similar articles...of man-made fibers. The duty rate will be 29 percent ad valorem. If style GBN4036 and GLN4056 do not pass the water resistance test as specified in HSTUSA Chapter 62, Additional U.S. Note 2, then the applicable subheading for the trousers will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers...of synthetic fibers, ..., trousers and breeches, girls', other. The duty rate will be 29.9 percent ad valorem. As requested, your samples will be returned. The jackets fall within textile category designation 635. The trousers fall within textile category designation 648. Based upon international textile trade agreements, products of United Arab Emirates are subject to quota 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. Sincerely, John J. Deegan Port Director Atlanta, GA