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NY L89389




January 13, 2006

CLA-2-62:RR:NC:WA:357 L89389

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4010

Mr. Paul Meyer
Masterpiece International, LTD dba Masterpiece International Shipping
101 Continental Blvd., Suite 501
El Segundo, CA 90245

RE: The tariff classification of a man’s pair of trousers from China

Dear Mr. Meyer:

In your letter dated December 12, 2005, on behalf of JMI (USA) Ltd., you requested a classification ruling.

The sample submitted, “Vaetrex Pants”, Item #Vtx-O, is a man’s pair of trousers constructed of a shell composed of a woven 100% polyester fabric which is quilted in a diamond pattern to a 100% polyurethane foam insulation. The trousers are lined with a woven 100% polyester fabric.

The trousers have a fly front opening with a zipper closure and a one-snap fastener on the front of the waistband. The rear portion of the waistband is elasticized in the center and there are two adjustable rear tabs secured on the sides of the waistband by a hook and loop fastener. The garment has two side seam zippered pockets below the waist, long hemmed trouser legs with articulation at the knee area and a zipper opening with a gusset at the ankle area. In your letter you indicated that the garment is used for “snow/ski” as a liner that zips into waterproof shell pants. However, the sample has no means of attachment to outer pants.

In your letter you also asked if the garment would be considered ski/snow pants. The trousers do not meet the definition of ski/snowboard pants contained in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Statistical Note 4.

The applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers and breeches: of synthetic fibers: other: other. The duty rate will be 27.9 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/.

The trousers fall within textile category designation 647. 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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