The tariff classification of a woman's jacket and pair oftrousers from Mexico

NY 865011 July 22, 1991 CLA-2-62:S:N:N3I:357 865011 CATEGORY: Classification TARIFF NO.: 6204.23.0030; 6204.23.0040 Mr. Salvador Beattie Daniel B. Hastings, Inc. d/b/a Jovita Perez P.O. Box 673 Laredo, Texas 78042 RE: The tariff classification of a woman's jacket and pair of trousers from Mexico Dear Mr. Beattie: In your letters dated March 14, 1991, and July 5, 1991, on behalf of Kentucky Textiles, you requested a classification ruling. The samples submitted are a woman's windbreaker-type jacket and pair of trousers. The jacket and trousers are constructed of outershells composed of a 100% nylon fabric. Both garments also have a 100% nylon fabric lining. The jacket features contrasting colored fabric inserts and has a full front opening secured by a heavy-duty zipper closure. The sleeve cuffs and waistband are elasticized. There are two side seam pockets at the waist. The trousers have an elasticized waistband. Below the waistband there are two side seam pockets and one back pocket. The ankle cuffs are elasticized. On each side of the trousers contrasting colored fabric inserts are featured along the length of each leg. The nylon lining on the jacket and trousers is not the type of lining that is acceptable for the garments to be classified as a tracksuit. Both the jacket and the trousers are of the same fabric construction, the same color, style and composition and are of corresponding or compatible size. Therefore, the garments are considered to be an ensemble. The applicable subheading for the jacket will be 6204.23.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ensembles of synthetic fibers, other garments described in heading 6202. The duty rate will be 29.5 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6202.93.5010. The applicable subheading for the pair of trousers will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ensembles of synthetic fibers, other, trousers and breeches. The duty rate will be 30.4 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6204.63.3510. The jacket falls within textile category designation 635. The trousers fall within textile category designation 648. Based upon international textile trade agreements products of Mexico 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. 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