The tariff classification of a man’s pair of high-rise pants from China; Visibly Coated

NY J87032 August 27, 2003 CLA-2-62:RR:NC:WA:357 J87032 CATEGORY: Classification TARIFF NO.: 6210.40.5030 Mr. Paul Meyer Nik And Associates 800 S Hindry Avenue Unit A Inglewood, CA 90301 RE: The tariff classification of a man’s pair of high-rise pants from China; Visibly Coated Dear Mr. Meyer: In your letter dated July 30, 2003, on behalf of JMI International, you requested a classification ruling. The sample submitted, style number 04MA139, “Polaris Vertical Edge Bib”, is a man’s pair of high rise suspender pants. The garment is constructed of a shell composed of a woven 100% nylon fabric that has a visible urethane coating on the inner surface. The pants are lined with a polyester mesh fabric from the waist area to the upper portion of the front and rear panels and in the lower portion of the legs. The upper portions of the legs are lined with a woven nylon fabric. The garment features an additional detachable liner composed of a woven nylon fabric quilted to a nonwoven polyester batting fill. The liner is held to the garment by a zipper surrounding the inner portion of the waist and by hook and loop fasteners along the length of the legs. The liner is not of the type that can be worn separately. The garment has a front opening secured by a zipper closure and an overlapping flap with a full-length hook and loop fastener that covers the zipper area. The garment has elasticized suspenders with an adjustable plastic buckle, a high rear panel, an elasticized rear waist, two front pockets with zipper closures below the waist, padding in the rear seat area, long hemmed trouser legs with two side seam openings secured by double pull zipper closures and inner storm cuffs that are secured at the ankle by elastic and three snaps. The garment has reflective strips of fabric, reflective rubberized labels that feature the “Polaris” and “MVT” trade name and logo, and reflective embroidery that also features the “Polaris” trandname and logo. The top portion of the garment’s front panel does not extend sufficiently above the natural waistline to be considered a bib overall. The sample is being returned to you as you have requested. The applicable subheading for the high rise suspender pants will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: other men’s or boys’ garments: of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.2 percent ad valorem. The high rise suspender pants falls within textile category designation 647. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division