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NY R02887




November 30, 2005

CLA-2: RR:NC:TA:358 R02887

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3000; 6204.63.3530

Ms. Linda Deschene
Target Customs Brokers
33 South 6th Street
Minneapolis, MN 55402

RE: The tariff classification of girls’ pants from Indonesia

Dear Ms. Deschene:

In your correspondence dated November 25, 2005, you requested a classification ruling. Email attachments illustrating the exterior garment shell, the interior lining and the water resistance test report were included with the submission.

The item in question, style Q30632CR48, is a girl’s capri style pant with 450 MM coating and separate polyester mesh lining. The outer shell fabric is made from a 100% polyester woven fabric with a PU (polyurethane) coating for water resistance. The garment has an elasticized waistband and hemmed cuffs at the leg openings. For ruling purposes it is assumed the item is sized for girls 7 to 16.

This garment is eligible for classification as water resistant. If meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the pants will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If not meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls’ trousers or breeches, of synthetic fibers, other. The duty rate will be 28.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This garment falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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