The tariff classification of a snowsuit for girls’ wear from Korea

NY K83022 February 11, 2004 CLA-2-61;62:RR:NC:TA:358 K83022 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6202.93.4500; 6202.93.5021; 6204.63.3000; 6204.63.3530 Barbara Clausen FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a snowsuit for girls’ wear from Korea Dear Ms. Clausen: In your letter dated February 4, 2004, written on behalf of Layette Minimome Inc., you requested a classification ruling. Submitted style H809 is comprised of three components. One of these components is a pair of lined trousers, manufactured from a woven outershell of 100% nylon, and padded. Adjustable, textile suspenders attach the front and the back, which extend above the fully elasticized waistband. Other characteristics include fully elasticized ankles and a partial-front, zippered opening. Another of these components is a lined jacket, manufactured from a woven outershell of 100% nylon, and padded. Styling characteristics of this garment include a full-front, zippered opening, extending into the stand-up neckline, over which a textile flap attaches to the body of the garment by means of snaps, fully elasticized cuffs of long sleeves, a detachable hood through the outer edge of which an adjustable drawstring is threaded, a waistline adjustable by means of an inner drawstring, and a zippered pocket at the lower portion of each of the fronts. Attachable at the nape of the neck of the jacket by means of a snap fastener is the third component of this style, which is a lined, sleeveless vest, manufactured from an embroidered, fleece outershell of 70% polyester/30% rayon, and characterized by a full-front, zippered opening and by a collar which extends into a muffler. As you have requested, the sample style is being returned. If the trousers and the jacket 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 subheading for the trousers of this style will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of synthetic fibers, other, other, other, other, water resistant trousers…; and for the jacket of this style will be 6202.93.4500 HTS, which provides for …girls’…anoraks (including ski-jackets)…, other than those of heading 6204…of man-made fibers, other, other, other, water resistant. The duty rate for both will be 7.1 percent ad valorem. If the trousers and the jacket of this style do not pass this test, then the applicable subheading for the trousers will be 6204.63.3530 HTS, which provides for girls’…trousers…of synthetic fibers, other, other, other, other, other, trousers…, girls’, other; and for the jacket will be 6202.93.5021 HTS, which provides for…girls’… anoraks (including ski-jackets)…other than those of heading 6204…of man-made fibers, other, other, other, other, girls’. The duty rates will be 28.6 and 27.7 percent ad valorem, respectively. Whether or not the sleeveless garment of this style would pass the water resistance test, its classification subheading will be 6110.30.3035 HTS, which provides for …waistcoats (vests) and similar articles, knitted…, of man-made fibers, other, other, other, other, vests, other than sweater vests, …girls’. The duty rate will be 32 percent ad valorem. Section 11, Note 13, HTSUS states that “unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.” Whether or not water resistant, the trousers of this style fall within textile category designation 648, the jacket within 635, and the vest within 659. Based upon international textile trade agreements products of Korea 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