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NY M80182




February 9, 2006

CLA-2-62:RR:NC:WA:358 M80182

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3590, 6203.43.3510, 6203.43.4020, 6204.63.3090, 6204.63.3530

Ms. Lisa York
Target Customs Brokers, Inc.
33 South 6th Street Mail Stop 3315
Minneapolis, MN 55402

RE: The tariff classification of three pairs of children’s trousers from China

Dear Ms. York:

In your letter dated January 24, 2006, you requested a classification ruling on boy’s and girl’s snow pants.

Three samples, styles 133322, 133310 and 133325, were submitted with your request. The items have a woven polyester fabric outer shell with polyurethane coating and a polyester fill interior. The trousers are lined with a woven 100% polyester fabric. The garments are sized for boys and girls 4-16. The samples will be returned to you as requested.

Styles 133322 and 133310 are boys’ polyfill pants. The styles have a fly front opening with two-snap fasteners on the front of the waistband, sealed leg seams, zippered side seam pockets, cargo leg pockets with Velcro type flap closures, ankle scuff guards and hidden elastic leg sleeves. Style 133322 has an elasticized rear waistband, five belt loops, adjustable side seam waistband tabs secured by Velcro type closures and a rear welt pocket that is secured by a Velcro type closure. Style 133310 has elasticized fabric at the waistband sides, four belt loops, adjustable side seam waistband tabs secured by Velcro type closures and two inseam pockets below the rise that are secured by zipper closures.

Style 133325 is a pair of girl’s polyfill pants. The style has an elasticized rear waistband, five belt loops, adjustable side seam waistband tabs secured by Velcro type closures, a zippered fly front with metal snap closure, sealed leg seams, side seam pockets secured by zipper closures, two rear patch pockets with unsecured textile flap closures and hidden elastic leg sleeves. Style 133325 has a rear welt pocket that is secured by a Velcro type closure. The trousers have a fly front opening with zipper closure and one-snap fastener on the front of the waistband.

In your letter and a telephone conversation February 9, 2006, you asked if the garments are considered ski/snow pants. The trousers, styles 133322 and 133325, do not meet the definition of ski/snowboard pants contained in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Statistical Note 4. Style 133322 does not meet the definition because the rear pocket is not fully secured. The five inch wide pocket opening is secured by a one-inch wide Velcro type closure at the center of the opening. The fastener used to close the pocket opening does not secure the opening closed against the elements. Style 133325 does not meet the definition because the rear pockets, although covered by flaps, also are not secured in accordance with the definition.

The applicable subheading for the boy’s trousers, style 133322, if water resistant, will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s trousers and breeches, of synthetic fibers, water resistant, other, other. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the boy’s trousers, style 133322, if not water resistant, will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’ trousers and breeches, of synthetic fibers, other, other. The duty rate will be 27.9 percent ad valorem.

The applicable subheading for the boy’s trousers, style 133310, if water resistant, will be 6203.43.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s trousers and breeches: of synthetic fibers, water resistant, ski/snowboard pants. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the boy’s trousers, style 133310, if not water resistant, will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’ trousers and breeches, of synthetic fibers, other, other. The duty rate will be 27.9 percent ad valorem.

The applicable subheading for the girl’s trousers, style 133325, if water resistant, will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girl’s trousers and breeches, of synthetic fibers, water resistant, other, other. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the girl’s trousers, style 133325, if not water resistant, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girl’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/.

Boys’ trousers fall within textile category designation 647. Girls’ trousers fall 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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