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NY 862581

May 21, 1991

CLA-2-62:S:N:N3:357 862581


TARIFF NO.: 6203.43.3500; 6203.43.4020

Mr. Lee W. Smith
Wells Lamont
6640 West Touhy Ave.
Chicago, IL 60648-4587

RE: The tariff classification of boys' bib pants from Taiwan.

Dear Mr. Smith:

In your letter dated April 12, 1991, you requested a classification ruling. A sample in size 12 was submitted.

The item in question, style AB5, has an outershell of woven taslan nylon fabric with an application of a plastics material on the underside. There is a woven lining and an insulating interlining of a nonwoven batting. The trousers have a low-rise bib front and shoulder straps or braces. Other features include rib knit side-seam inserts, a D-ring tab on the left front, a front zipper opening, a single zippered pocket on the left front and hidden storm cuffs.

Examination of the sample discloses that the rise of the bib does not provide substantial coverage of the chest. Consequently, the garment is classifiable as trousers.

If meeting the requirements for water resistance in HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for the style AB5 bib pants will be 6203.43.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys woven trousers of synthetic fibers, water resistant. The duty rate will be 7.6% ad valorem.

If not meeting the requirements of HTS Chapter 62 Additional U.S. Note 2, the applicable subheading for style AB5 will be 6203.43.4020, which provides for other boys' trousers of synthetic fibers. The duty rate will be 29.7% ad valorem.

This garment falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa.

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. 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 for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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