CLA-2-62:S:N:N3I:357 862892
Ms. Mary Jo Muoio
Wolf D. Barth
90 West Street
New York, N.Y. 10006
RE: The tariff classification of four boys' trousers from Taiwan
Dear Ms. Muoio:
In your letter dated April 30, 1991, on behalf of Izod Kids,
you requested a classification ruling.
The samples submitted are four boys' trousers constructed of
outershells composed of a woven 100% nylon fabric. Style numbers
28092X/B, 28055B/X and 28056B/X are stated to have a 600mm
polyurethane coating rendering the garments water resistant.
Style 28030B/X is stated to have a 500mm polyurethane coating
rendering the garment water resistant. Style number 28092X/B is
lined with a 65% cotton/35% polyester fabric.
The coatings on the trousers do not change the surface
character of the fabrics, therefore HTS 6210 does not apply.
Each pair of trousers has an elasticized waistband, two side
seam pockets below the waist and a zippered back pocket. Style
number 28056B/X has elasticized ankle cuffs and a pocket on the
left leg secured by a flap with a "VELCRO"-type fastener. Style
numbers 28030B/X, 28092X/B and 28055B/X have elasticized ankle
cuffs with a zipper opening.
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 garments will be 6203.43.3500, which provides for other boys'
water resistant trousers, of synthetic fibers. The duty rate
will be 7.6 percent ad valorem.
If the trousers do not pass the water resistance test, then
the applicable HTS subheading for the garments will be
6203.43.4020, which provides for other boys' trousers, of
synthetic fibers. The duty rate will be 29.7 percent ad valorem.
The trousers fall within textile category designation 647.
Based upon international textile trade agreements products of
Taiwan 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