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NY 862892


May 30, 1991

CLA-2-62:S:N:N3I:357 862892

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3500; 6203.43.4020

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

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