The tariff classification of a windsuit from Bangladesh

NY K83021 February 11, 2004 CLA-2-62:RR:NC:TA:358 K83021 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521; 6203.43.3500; 6203.43.4020 Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a windsuit from Bangladesh Dear Ms. Bounds: In your letter dated February 4, 2004, written on behalf of Design Resources, you requested a classification ruling. You state that submitted style N360, which is comprised of two garments, each of which is manufactured from woven fabric of 100% nylon, asserted to be coated by PU, is designed solely for boys’ wear. One of these garments is an unlined jacket, characterized by long sleeves, a hood, and a full-front, zippered opening. The other of the garments is an unlined pair of trousers, fully elasticized around the waistband, each leg of which zippers together vertically at the ankle. The submitted style is being retained by this office for reference purposes. If the garments of this style pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for the jacket of this style will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…windbreakers and similar articles…other than those of heading 6203…of man-made fibers, other, other, other, water resistant; and for the trousers of this style will be 6203.43.3500, which provides for …boys’…trousers…of synthetic fibers, other, other, other, water resistant trousers…. The duty rate would be 7.1 percent ad valorem for both of the garments. If the garments do not pass this test, then the applicable tariff subheading for the jacket will be 6201.93.3521 HTS, which provides for …boys’…windbreakers and similar articles…other than those of heading 6203…of man-made fibers, other, other, other, other, boys’; and for the trousers will be 6203.43.4020 HTS, which provides for …boys’…trousers…of synthetic fibers, other, other, other, other, trousers…, boys’, other. The duty rates will be 27.7 and 27.9 percent ad valorem, respectively. Whether or not water resistant the jacket falls within textile category designation 634 and the trousers within 647. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division