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NY N005593




February 8, 2007

CLA-2-62:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3590; 6203.43.4020

Mr. Joe Rafferty
Daron Fashions, Inc.
131 West 35th Street
New York, NY 10001

RE: The tariff classification of boy’s trousers with detachable bib from China.

Dear Mr. Rafferty:

In your letter dated January 19, 2007, you requested a tariff classification ruling.

Your submitted sample, style 87150 is a pair of boy’s trousers constructed of woven man-made fabric. The pants have a removable front bib. The bib is fastened to the pants by a zipper closure that has top plastic buckles attached to adjustable shoulder straps. The back of the shoulder straps are elasticized and have double snap closures that fastens onto the back of the pants. The pants feature a partially elasticized waist, two front slash zippered pockets, flapped cargo pockets with hook and loop closures and hemmed bottoms with internal elasticized cuffs. The lined garment has polyfill insulation.

The garment components (the pants and the bib) are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the pants impart the essential character.

These pants are eligible for classification as water resistant. If meeting the requirements for water resistance described in Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for style 87150 will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: water resistant trousers or breeches. The duty rate will be 7.1 percent ad valorem.

If not meeting the requirements for water resistance described in Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for style 87150 will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, trousers and breeches: boys’: 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/.

Style 87150 (both water resistant and not water resistant) falls within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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