The tariff classification of a boy's jacket and pair of trousers from Kuwait

NY C83610 February 9, 1998 CLA-2-62:RR:NC:WA:357 C83610 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521; 6203.43.3500; 6203.43.4020 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a boy's jacket and pair of trousers from Kuwait Dear Ms. Cumins: In your letter dated January 21, 1998, on behalf of your client, Fashion Resources Corp., you requested a classification ruling. The sample submitted, style number ST1396, consists of a boy's windbreaker-type jacket and a pair of trousers. The jacket is constructed of an outershell composed of a color block woven 100% nylon fabric and has an overlay of mesh fabric extending across the upper portion of the front and back yokes and along the upper portion of each sleeve. The jacket is lined with a woven nylon fabric. The trousers are constructed of an outershell composed of a solid color woven 100% nylon fabric and are lined with a woven nylon fabric. You state that each garment has a 600mm polyurethane coating rendering it water resistant. The coatings are not visibly as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar and a full front opening secured by a zipper closure which extends to the top of the garment's collar. There are two side seam pockets at the waist and the sleeve cuffs and waistband are elasticized. The trousers have an elasticized waistband with an inner drawcord tightening. There are two side seam pockets and a right rear pocket below the waist. At the bottom of each trouser leg there is a zipper opening and an elasticized ankle cuff. The samples are being returned to you. 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 men's or boys' anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.4 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 boy's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.8 percent ad valorem. If the trousers 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 HTS subheading for the garment will be 6203.43.3500, which provides for other men's or boys' water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.4 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other boys' trousers and breeches, of synthetic fibers. The duty rate will be 29 percent ad valorem. 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 W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division