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NY M84079




July 12, 2006

CLA-2-62:RR:NC:WA:357 M84079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3590; 6203.43.4010; 6203.43.4020

Ms. Sandy Stubblefield
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a pair of trousers from Macau and China

Dear Ms. Stubblefield:

In your letter dated June 1, 2006, you requested a classification ruling.

The sample submitted, style number 740 “Nylon Pant with Piping/Lined,” is a man’s pair of pull-on trousers constructed of a shell composed of a woven 100% nylon fabric that has a polyurethane coating. The trousers are lined in the upper portion of the garment with a knit jersey fabric and in the lower portion with a woven fabric. The trousers will be imported in sizes S to 3XL. The same trousers will also be imported under style number 741 in boy’s sizes S to L.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The trousers have an elasticized waistband with an inner drawcord tightening, two side seam pockets and a right rear pocket with a zipper closure below the waist and long hemmed legs with a zipper opening and partial elastic at the ankle.

This garment is eligible for classification as water resistant. If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3590, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If style 740 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.

If style 741 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers: 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/.

Both styles 740 and 741 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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