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NY G85633




January 23, 2001

CLA-2-62:RR:NC:TA:357 G85633

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3500; 6203.43.4010; 6203.43.1500; 6203.43.2010; 9802.00.80

Mr. Thomas M. Stanton
Edward M. Jones & Company
P.O. Box 55038
Portland, OR 97238-5038

RE: The tariff classification of men’s bib overalls and ski pants from Nicaragua

Dear Mr. Stanton:

In your letter dated December 29, 2000, on behalf of Airtime Hood River, you requested a classification ruling. Samples were submitted and are being returned.

The first item, HTZ1055 (Ultimate Bibs), is a pair of pants made from two types of woven nylon fabric, both of which have a water resistant application. Most of the garment is composed of an oxford-type weave heavy fabric that is not visibly coated, with the balance made from a lighter-weight visibly coated fabric. The trousers have a zippered fly, an elasticized waistband, side-seam zippers extending the entire length of each leg, inner snow cuffs, one zippered pocket on the right front, a brushed knit lining, a low-rise rear bib and elasticized suspenders.

The second item, HTZ1047 (Vertical Bibs), is a pair of bib and brace overalls made in the same combination of fabrics as item one. This item features a zippered front opening, elastic in the waist area, side-seam zippers extending the entire side length, a brushed knit lining, a high-rise front bib with a zippered pocket and elasticized suspenders.

With your letter you provided a certification that indicates water resistance. The Customs officer at the port of entry may choose to verify this claim. We have not tested these items in the Customs laboratory; however, they are eligible for water resistant classification if they pass the test indicated in HTS Chapter 62 Additional U.S. Note 2.

The applicable subheading for the trousers, style HTZ1055, if they pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, 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 7.2 percent ad valorem. If they do not pass the test, then the applicable HTS subheading will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's trousers and breeches: of synthetic fibers. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for the bib and brace overalls, style HTZ1047, if they pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, will be 6203.43.1500, which provides for other men’s or boys’ water resistant bib and brace overalls of synthetic fibers. The duty rate will be 7.2 percent ad valorem. If they do not pass the test, then the applicable HTS subheading will be 6203.43.2010, which provides for other men’s bib and brace overalls of synthetic fibers. The duty rate will be 15.5 percent ad valorem.

You also inquired about the eligibility of these garments for a reduced duty under HTS subheading 9802.00.80. Subheading 9802.00.80, HTS, provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

All three requirements of subheading 9802.00.80, HTS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. §10.24).

Section 10.16(a) Customs Regulations {19 C.F.R. §10.16(a) provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fasteners. Operations incidental to the assembly are not considered further fabrication operations if they are of a minor nature.

In the instant case, the assembly of all components that have been cut in the United States into finished garments in Nicaragua is an acceptable assembly under the above requirements. Therefore, subheading 9802.0080 applies to the cut components of United States origin. Your letter did not indicate the origin of zippers, buckles and other accessory materials. These would be subject to the same conditions as the cut fabric components.

The trousers and the bib overalls fall within textile category designations 647 and 659, respectively. Based upon international textile trade agreements products of Nicaragua are not currently subject to quota or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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