United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0851367 - NY 0851461 > NY 0851367

Previous Ruling Next Ruling


NY 851367


MAY 09 1990

CLA-2-62:S:N:N3:357 851367

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3500; 6203.43.4020; 6204.63.3000; 6204.63.3530

Mr. Patrick Leung
Fera International Corporation
20603 Earl St.
Torrance, CA 90503

RE: The tariff classification of boy's and girl's bib pants from Hong Kong or Korea.

Dear Mr. Leung:

In your letter dated April 9, 1990, you requested a classification ruling.

Two samples were submitted, one for boys and one for girls, both in size six. According to your letter, the garments will be imported in size ranges 4-16. The boy's garment is designated style 03201 from Hong Kong and the girl's garment is designated style 03200 from Hong Kong. When imported from Korea the garments will be designated styles PK-1 to PK-4.

Both garments have an outershell constructed from 100% woven nylon with an application of 300mm polyurethane plastic to the underside. They have a nonwoven polyester filling and a woven nylon lining, elasticized shoulder straps and cuffs and a front zipper opening. Due to the brevity of the front rise on these garments, they are not considered bib and brace overalls for tariff purposes.

The plastic coating on the samples is not separately visible; therefore, HTS heading 6210 does not apply.

If meeting the water resistance requirements in Chapter 62 Additional U.S. Note 2, HTS, the applicable subheading for the boy's bib pants will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' water resistant trousers of synthetic fibers. The duty rate will be 7.6% ad valorem.

If not meeting the requirements of Additional U.S. Note 2, the applicable subheading for the boy's bib pants will be 6203.43.4020, HTS, which provides for other boys' trousers of synthetic fibers. The duty rate will be 29.7% ad valorem.

If meeting the water resistance requirements in Chapter 62 Additional U.S. Note 2, HTS, the applicable subheading for the girl's bib pants will be 6204.63.3000, HTS, which provides for other women's or girls' water resistant trousers of synthetic fibers. The duty rate will be 7.6% ad valorem.

If not meeting the requirements of Additional U.S. Note 2, the applicable subheading for the girl's bib pants will be 6204.63.3530, which provides for other girls' trousers of synthetic fibers. The duty rate will be 30.4% ad valorem.

The boy's garment falls within textile category designation 647 and the girl's falls within category 648. Based upon international textile trade agreements, products of Hong Kong and Korea are subject to visa requirements. In addition, products of Korea are subject to quota restraints.

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 (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Please note that this ruling is confined to the sample garments in the size submitted. From the attachments you submitted with your inquiry it appears that there is a misconception of where Customs measures the front rise in determining whether garments are bib and brace overalls. Rather than measure from the natural waistline to the buckle, we measure to the lowest point of the front rise. Applying this method to your size specification sheets, it appears that the larger sizes may also be considered trousers, contrary to the notations on these sheets.

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

Previous Ruling Next Ruling

See also: