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HQ 959034




August 12, 1996

CLA-2 RR:TC:TE 959034 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3500

Ms. Susan Kearney Duffy
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, AR 72710-8023

RE: BOSTON 818818; Boy's Trousers; subheading 6203.43.3500, HTSUSA

Dear Ms. Duffy:

This is in reply to your letter of March 5, 1996, requesting modification of BOSTON 818818, dated February 20, 1996. In that ruling the merchandise in question (boy's trousers) is classified in subheading 6203.43.4020 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You now seek classification under subheading 6203.43.3500, which provides for boy's water resistant trousers.

Initially, we note that your request for modification provides new, additional information from that supplied in BOSTON 818818. Based on the facts presented in that ruling, the holding is correct. It is, therefore, not being modified or revoked. For purposes of the present ruling, we incorporate the facts presented in BOSTON 818818, as well as the new, additional information.

FACTS:

The merchandise in question is boy's trousers: style numbers 7811A, 7811B and 7811C. You describe the three styles of trousers in your January 30, 1996, letter as follows:

100% Nylon 190T Trilobal Crinkle with 600MM Coating. Two row of topstitch on 1-1/2" elastic waistband with DTM inside drawstring, two side seam pocket with bartack on pocket edge, one back pocket with dyed to matched velcro closure, 3/4" tunnel elastic cuff with 6" zipper angle, upper lining use 65% polyester 35% cotton white jersey, lower lining, 8" from leg opening with 100% 190T nylon taffeta white, leg zipper 6" height from bottom of leg opening. - 2 -

Based on that description, Customs classified the trousers under subheading 6203.43.4020. You now claim that the trousers are water resistant and seek classification under subheading 6303.43.3500. One pair of trousers, with no reference to a style number, was submitted for our review.

ISSUE:

Whether the garments described above are classified under subheading 6203.43.3500, which provides for boy's water resistant trousers?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in their appropriate order.

Heading 6203 is the provision for boy's trousers. Additional U.S. Note 2, Chapter 62, HTSUSA, provides, in pertinent part:

[T]he term "water resistant" means that garments classifiable in those subheadings must have a water resistance (see ASTM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.

In support of your claim that the trousers are water resistant, you maintain that they are coated with 600 mm polyurethane. You also attach a copy of a Consumer Testing Laboratories (Far East) Ltd., report pertaining to boy's nylon windpants with the same style numbers referenced in your ruling request. That report states that the pants pass a "rain test." Although we recognize that a polyurethane coating is commonly applied to garments to make them water resistant, the information you provided is insufficient to determine whether the trousers satisfy the test in Additional U.S. Note 2, Chapter 62. Without a Customs laboratory test of samples taken from an imported shipment, Customs has no assurance that imported garments qualify for classification in subheading 6203.43.3500. Assuming the trousers meet the requirements of Additional U.S. Note 2, they are classifiable in subheading 6203.43.3500, which provides for boy's water resistant trousers. Otherwise, they are classified in subheading 6203.43.4020, which provides for boy's trousers.

HOLDING:

Provided the boy's trousers (style numbers 7811A, 7811B and 7811C) satisfy the requirements for water resistance in accordance with Additional U.S. Note 2, Chapter 62, HTSUSA, the applicable subheading is 6203.43.3500, which provides for "Men's or boys' ... trousers ... (other than swimwear): Of synthetic fibers: Other: Other: Other:Other: Water resistant trousers or breeches." They are dutiable at the column one general rate of 7.5 percent ad valorem. If they do not satisfy the requirements for water resistance, they are classified under subheading 6203.43.4020, dutiable at the column one general rate of 29.3 percent ad valorem. In either case, the textile category is 647.

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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Finally, a copy of this ruling and BOSTON 818818 should be presented with the merchandise at the port of entry.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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