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NY C81595




December 11, 1997

CLA-2-62:RR:NC:WA:357 C81595

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3500; 6203.43.4010; 6203.43.4020

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of two men's and one boys' reversible trousers from Malaysia

Dear Ms. Hubbard:

In your letter dated November 11, 1997, you requested a classification ruling.

Three samples were submitted as follows: Style number 2H98031712 "Tearaway Reversible Pant", and style number 2H98031713 "Reversible Pull-on Pant", are two pairs of men's reversible trousers. Style number 3I98033511 "Reversible Pull-on Pant" is a boys' pair of reversible trousers. Each pair of trousers is constructed on one side of a woven 100% nylon fabric which you state has a 600mm polyurethane coating. The other side of each garment is constructed of a knit 65% polyester/ 35% cotton fleece fabric.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 2H98031712 "Tearaway Reversible Pant" has an elasticized waistband and a full side opening on the outer portion of each trouser leg which extends from the waist to the ankle. When the garment is worn on either the woven side or the knit side, each leg opening is secured by twelve reversible snaps. The trouser legs are hemmed at the bottom with no tightening element at the ankles. You indicate in your letter that when imported this garment will have a square right hip pocket on the woven nylon fabric side of the garment in which you will place the country of origin/fiber content label.

Style numbers 2H98031713 "Reversible Pull-on Pant" and 3I98033511 "Reversible Pull-on Pant" have an elasticized waistband with a drawcord tightening. There are two strips of contrasting color fabric inserts along the length of the outer portion of each trouser leg. Style number 2H98031713 has two side seam slash pockets below the waist on the woven nylon fabric side and two side seam slash pockets on the knit fabric side. There is a zipper opening and an elasticized ankle cuff at the bottom of each trouser leg.

Style number 3I98033511 has two side seam slash pockets and a right rear pocket below the waist on the woven nylon fabric side and two side seam slash pockets and a right rear pocket on the knit fabric side. There is a zipper opening and an elasticized ankle cuff at the bottom of each trouser leg. You indicate in your letter that for each pair of trousers you will place the country of origin/fiber content label inside the left slash pocket on the nylon fabric side of the garment.

The samples are being returned to you.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit polyester/cotton fleece fabric nor the woven nylon side of the garment provides the essential character. Therefore, classification will be as woven nylon based on the above.

If style numbers 2H98031712, 2H98031713 and 3I98033511 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 men's or boys' water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.4 percent ad valorem. The duty rate for 1998 will remain the same.

If style numbers 2H98031712 and 2H98031713 do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6203.43.4010, which provides for other men's trousers and breeches: of synthetic fibers. The duty rate will be 29.2 percent ad valorem. The duty rate for 1998 will be 29 percent ad valorem.

If style number 3I98033511 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other boys' trousers and breeches: of synthetic fibers. The duty rate will be 29.2 percent ad valorem. The duty rate for 1998 will be 29 percent ad valorem.

Each pair of trousers falls within textile category designation 647. Based upon international textile trade agreements products of Malaysia 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. 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.

You proposed marking these garments by means of a sewn-in label in the pocket bearing the country of origin and fiber content. There will also be another label attached to the waistband by means of a plastic anchor. This label will refer to the fiber content marking inside the pocket and will also have the legend "USA Olympic" as well as "Made in Malaysia" on it, among other information.

Section 134.46 of the Customs Regulations provides that in any case in which the words ``United States,'' or ``American,'' the letters ``U.S.A.,'' any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by ``Made in,'' ``Product of,'' or other words of similar meaning. However, an exception to the comparable size requirement is provided in Section 134.47CR in cases where as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or ``United States'' or ``America'' appears. Because the Olympic five-ring logo with the letters USA is a trademark, the comparable size exception in Section 134.47CR applies.

In addition, the Customs Service has ruled that country of origin marking on reversible garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.

Sincerely,

Robert B. Swierupski
Director,

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