The tariff classification of a pair of girl’s pants from Hong Kong and China.

NY E85256 August 20, 1999 CLA-2-62:RR:NC:TA:3:358 E85256 CATEGORY: Classification TARIFF NO.: 6204.63.3000; 6204.63.3530 Mr. Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a pair of girl’s pants from Hong Kong and China. Dear Mr. Barkan: In your letter dated July 22, 1999, on behalf of your client World Wide Apparel, you requested a tariff classification ruling. The submitted sample, Style Xanadu, is a pair of girl’s woven pants. The garment is constructed from 100% nylon coated fabric and features a fly front with a zipper and a button closure at the waist. The pants also have five belt loops, two rear patch pockets, two front slash pockets, and hemmed leg openings. Your letter did not indicate the size(s) that the garment will be imported. For the purpose of classification, we assume that the pants will be imported for girls, in sizes 7-16. We are returning your sample as you requested. The applicable subheading for the trousers, if it has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, trousers, bib and brace overalls, breeches and shorts (other than swimwear):trousers, bib and brace overalls, breeches and shorts:Of synthetic fibers, other, other, water resistant trousers or breeches. The duty rate will be 7.4% ad valorem.  The applicable subheading for the trousers, if it does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6203.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, trousers, bib and brace overalls, breeches and shorts (other than swimwear):trousers, bib and brace overalls, breeches and shorts:Of synthetic fibers, other, other, trousers or breeches, girls', other. The duty rate will be 29.5% ad valorem. The trousers, whether or not water resistant fall within textile category designation 648. Based upon textile trade agreements, products of Hong Kong and China are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division