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NY I89753




January 23, 2003

CLA-2-62:RR:NC:TA:358 I89753

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4020; 6203.43.3500

Bruce D. Roberts
MIF
1801 NW 82 Avenue
Miami, FL 33178

RE: The tariff classification of trousers for boys’ wear from Taiwan

Dear Mr. Roberts:

In your letter dated December 30, 2002, written on behalf of Topsville, Inc., you requested a classification ruling.

You state that submitted style 1234B, which is a pair of trousers, elasticized around the waistband and styled with an open pocket at each side of the front and a mock fly, is manufactured from woven fabric of 100% polyester which is “micro peached with 600mm pu coating.”

If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ trousersof synthetic fibers, other, other, other, other, water resistant trousers; and the duty rate will be 7.2 per cent ad valorem. If this garment does not pass this water resistance test, then the applicable HTS subheading for it will be 6203.43.4020, which provides for boys’ trousersof synthetic fibers, other, other, other, other, other, trousers, boys’, other; and the duty rate will be 28.1 per cent ad valorem.

In either case the garment falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan are subject to quota and 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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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