The tariff classification of girls’ snow pants from China

NY M83513 May 22, 2006 CLA-2-62:RR:NC:WA:358 M83513 CATEGORY: Classification TARIFF NO.: 6204.63.3090; 6204.63.3530 Ms. Patricia Kittel Target Customs Brokers, Inc. 33 South 6th Street Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of girls’ snow pants from China Dear Ms. Kittel: In your letter dated May 15, 2006, you requested a classification ruling on two styles of girls’ snow pants. Two samples, styles 136236 and 136220, were submitted with your request. The items have a woven polyester fabric outer shell with polyurethane coating and a polyester fill interior. The trousers are lined with a woven 100% polyester fabric. The garments are sized for girls XS to XL or 4-16. The samples will be returned to you as requested. Both styles have an elasticized rear waistband, five belt loops, adjustable side seam waistband tabs secured by Velcro type closures, a zippered fly front with metal snap closure, fully sealed seams, side seam pockets secured by zipper closures, rear patch pockets secured by Velcro type closures and hidden elastic leg sleeves. Although you propose classification as snowboard pants this is not possible because the garments do not have any of the three additional snowboard pant features enumerated in Chapter 62, Statistical Note 4, i.e., side openings, scuff guards or reinforcement in the seat. The applicable subheading for the girl’s trousers, styles 136236 and 136220, if water resistant, will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and breeches, of synthetic fibers, water resistant, other. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the girl’s trousers, if not water resistant, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girl’s trousers and breeches, of synthetic fibers, other, 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/. Girls’ trousers fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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, National Commodity Specialist Division