NY 851262
May 4, 1990
CLA-2-62:S:N:N3H:353 851262
CATEGORY: Classification
TARIFF NO.: 6204.62.4020; 6211.42.0080; 6204.63.1510;
6211.43.0090; 9802.00.80
Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841
RE: The tariff classification of Karate pants and a Karate top
from Mexico.
Dear Mr. Alsup:
In your letter dated April 2, 1990, on behalf of Fabrionics,
Inc., you requested a tariff classification ruling.
Two samples were submitted. The garments are a Karate top
and Karate pants made of 100% cotton. The pants have a
drawstring closing at the waist. The top has an open front with
a slit on each side and long sleeves. It also has an inside tie
at the waist. Both items will be sold separately. In your
letter you also state that the Karate top and bottom will be
imported in a man-made fiber fabric.
The applicable subheading for the Karate pants will be
6204.62.4020, Harmonized Tariff Schedule of the United States
(HTS), which provides for, women's or girls' suits, ensembles,
suit-type jackets, blazers, dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear): Trousers, bib and brace overalls, breeches and
shorts: Of cotton: Other, other. The rate of duty will be 17.7
percent ad valorem.
The applicable subheading for the Karate top will be
6211.42.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for track suits, ski-suits and swimwear;
other garments, of cotton, other. The rate of duty will be 8.6
percent ad valorem.
The classification of an identical pair of Karate pants made
of man-made fiber will be 6204.63.1510, Harmonized Tariff
Schedule of the United States (HTS), which provides
for,...... trousers, bib and brace overalls, breeches and
shorts: Of synthetic fibers: other, other: Women's.
The rate of duty will be 17 percent ad valorem.
The classification of an identical Karate top made of man-
made fiber will be 6211.43.0090, Harmonized Tariff Schedule of
the United States (HTS), which provides for other garments,
women's or girls', of man-made fibers, other. The rate of duty
will be 17 percent ad valorem.
The man-made fiber Karate pants and top fall within textile
category designation 659. The cotton pants and top fall within
textile category 348, and 359 respectively. Based upon trade
agreements, products of Mexico are subject to quota restraints
and visa requirements.
Your letter states that the submitted sample is to be
assembled from U.S. components in Mexico. If your garments meet
the requirements set forth under the provision of Sections 10.11-
10.24 of the Customs Regulations, they would be eligible for
partial duty relief under subheading 9802.00.80, HTS.
Subheading 9802.00.80, HTS, applies to articles assembled abroad
in whole or in part of fabricated components, that are products
of the U.S., with no operations performed thereon except the
assembly of the components to form the imported merchandise and
operations incidental thereto. An article classified under
subheading 9802.00.80, HTS, is subject to duty upon the full
appraised value of the imported articles, less the cost or value
of the U.S. components.
Your samples will be returned to you as requested.
The designated textile and apparel category 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 (Restraints 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