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NY N007238




March 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4026; 6203.43.3510; 6203.43.4020

Ms. Lisa York
Target Customs Brokers Inc.
7000 Target Parkway North
MS NCD-0456
Brooklyn Park, MN 55443

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

Dear Ms. York:

In your letter dated February 15, 2007, you requested a tariff classification ruling. As requested, the samples will be returned to you.

Your submitted sample, style 211298 is a pair of boy’s trousers. The shell fabric is constructed of woven 88% cotton, 12% polyester corduroy fabric that you state has a polyurethane coating. The pants have a removable back bib. The bib is fastened in the back to the pants by a zipper closure and hook and loop tabs. The front adjustable elasticized shoulder straps are fastened by plastic buckles attached to the pants by hook and loop closures. The pants feature a waist with a two snap closure, two front slash zippered pockets, flapped cargo pockets, back pockets, sealed seams and hemmed bottoms with internal elasticized cuffs.

Style 21722 is a pair of boy’s trousers. The shell fabric is constructed of woven polyester fabric that you state has a polyurethane coating. The pants have a removable back bib. The bib is fastened in the back to the pants by a zipper closure and hook and loop tabs. The front adjustable elasticized shoulder straps are fastened by plastic buckles attached to the pants by hook and loop closures. The pants feature a waist with a two snap closure, two front slash zippered pockets, flapped cargo pockets, back pockets, sealed seams and hemmed bottoms with internal elasticized cuffs.

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

The applicable subheading for style 211298 will be 6203.42.4026, 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 cotton: other: other, trousers and breeches: boys’: corduroy: other. The duty rate will be 16.6 percent ad valorem.

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 21722 will be 6203.43.3510, 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, ski/snowboard pants. 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 21722 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 211298 falls within textile category 347. Style 21722 (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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