The tariff classification of two men’s, one woman’s and one boy’s pair of high- rise suspender pants from China

NY K81001 January 22, 2004 CLA-2-62:RR:NC:WA:357 K81001 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4010; 6203.43.4020; 6204.63.3000; 6204.63.3510; 6210.40.5030 Mr. Paul Meyer Nik And Associates 800 S Hindry Avenue Unit A Inglewood, CA 90301 RE: The tariff classification of two men’s, one woman’s and one boy’s pair of high- rise suspender pants from China Dear Mr. Meyer: In your letters dated December 1, 2003 and December 24, 2003, on behalf of JMI International, you requested a classification ruling. Four samples were submitted as follows: Style numbers 05MA43 and 05MA81.5 are two pairs of men’s high-rise suspender pants, style number 05WA43 is a women’s pair of high-rise suspender pants and style number 05YA43 is a boys’ pair of high-rise suspender pants. The top portion of each garment’s front panel does not extend sufficiently above the natural waistline to be considered a bib overall. Styles 05MA43, 05WA43 and 05YA43 are constructed of a shell composed of a woven 100% fabric that has a polyurethane coating on the inner surface for water resistance. Style 05MA81.5 is constructed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The coatings on styles 05MA43, 05WA43 and 05YA43 are not visible as that term is defined in the tariff; therefore HTS 6210 does not apply to these items. Each garment has sewn-on elasticized suspenders with adjustable plastic buckles, long hemmed pants legs with an elasticized inner storm cuff that is secured at the ankle area by snap closures, a reflective “Polaris” tradename and logo embroidered on the upper portion of the left front panel, a reflective plastic emblem featuring the “Polaris” logo on the lower rear portion of the right leg, an elasticized rear waist and a woven nylon fabric lining that is quilted to a nonwoven polyester batting insulation. Styles 05MA43 and 05MA81.5 have a front opening that is secured by a zipper closure and a left-over-right overlapping flap with a one-snap closure at the top that covers the front zipper area. Style number 05WA43 has a front opening that is secured by a zipper closure and a right-over-left overlapping flap with a one-snap closure at the top that covers the front zipper area. Style number 05YA43 has a front opening with a zipper closure. Styles 05MA43, 05MA81.5 and 05WA43 have two front pockets with zipper closures below the waist. Style 05YA43 does not have pockets. Styles 05MA43, 05MA81.5 and 05YA43 have a double pull zipper opening along the outer seam of each leg that extends from the hip area to the bottom hem. Style 05WA43 has a double pull, full side zipper opening along the outer seam of each leg. The samples are being returned to you as you have requested. Style numbers 05MA43 and 05YA43 are 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 garments will be 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If style number 05MA43 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem. If style number 05YA43 does 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: of synthetic fibers. The duty rate will be 27.9 percent ad valorem. Style number 05WA43 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 6204.63.3000, which provides for other women's or girls’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If style 05WA43 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. percent ad valorem. The applicable subheading for style number 05MA81.5 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 or 5907: other men’s or boys’ garments: of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. Style numbers 05MA43, 05YA43 and 05MA81.5 fall within textile category designation 647. Style number 05WA43 falls within textile category 648. 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