The tariff classification of a boy's pair of trousers from Taiwan

NY G83625 November 16, 2000 CLA-2-62:RR:NC:WA:357 G83625 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Ms. Tina Walker Venator Group, Inc. 3543 Simpson Ferry Rd. Camp Hill, PA 17011 RE: The tariff classification of a boy's pair of trousers from Taiwan Dear Ms. Walker: This letter replaces Binding Ruling letter G82553, dated September 29, 2000, in which the water resistance of the garment was not indicated. The sample submitted, style number FL2357, is a pair of boy's 100% nylon woven trousers that will be imported in sizes 8 to 20. The garment features an enclosed elasticized waistband with an interior drawstring, two side slash pockets, and two side seam pockets set lower down on the pant leg seam. The hemmed pants legs feature a small drawstring, which serves to tighten the ankle of the pants slightly. The pants, constructed to be pull on pants (no fly, nor waistband opening), are fully lined with a knit mesh man-made fabric. In a previous ruling letter the garment was classified as not coated for water resistance. The new information you submitted indicates that the garment has a polyurethane coating which renders the garment water resistant. The coating is not visible as that term is defined in the tariff , therefore HTS 6210 does not apply. 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 (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's or boys' water resistant trousers and breeches: of synthetic fibers. The duty rate will be 7.3 percent ad valorem. If the trousers do 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: other, of synthetic fibers. The duty rate will be 28.6 percent ad valorem. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division