United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A86060 - NY A86165 > NY A86116

Previous Ruling Next Ruling
NY A86116

August 21, 1996

CLA-2-62:RR:NC:5:353 A86116


TARIFF NO.: 6210.40.5030

Ms. Laura Denny
CBT Int'l., Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of motorcross pants from Korea and /or Taiwan.

Dear Ms. Denny:

In your letter dated July 15, 1996, on behalf of Fox Racing Pants, you requested a tariff classification ruling.

The submitted sample of motor cross racing pants,(Model "Max 360") is stated to be constructed of woven nylon fabric which is visibly coated on the inner surface with a coating of plastic. The pants have a polyester knit lining sewn in and a zippered fly with an integral, belt like adjustable plastic strap with a plastic buckle sewn onto the outer waist. The pants have no pockets and there are rib knit cuffs at each ankle. Each leg has a kevlar panel near the inside of the knee, a knit stretch panel down the outside of each leg, and plastic patches with logos sewn in various locations. On the inside of the pants, there is an additional reinforcement at each hip in order to protect from abrasion. The sample will be returned to you as requested.

Heading 5903 provides for textile fabrics impregnated, coated, covered or laminated with plastics (except tire cord which is provided for in heading 5902). In order for a fabric to be considered a fabric of heading 5903, the impregnation, coating or covering of plastics must be visible to the naked eye as required by Note 2(a)(1) of Chapter 59, with no account taken of any resulting change in color.

It is Customs view that the wording of Note 2(1)(1), visible to the naked eye, is clear expression by the drafters of the Harmonized System that a significant, if not substantial, amount of material must be added to a fabric for it to be considered impregnated, coated or covered. The plastics material added to a fabric must be visibly distinguishable from that fabric without the use of magnification. Customs believes this criterion is satisfied when the application of plastics material visibly affects the surface character of the fabric. In such an instance, the naked eye is seeing the plastics.

Applying the statutory test to the submitted sample, using normally corrected vision in a well lighted room, this office believes that the plastic application on the inner shell is visible to the naked eye. Therefore, the fabric is classifiable as fabric of heading 5903.

The applicable subheading for the Motorcross Racing Pant, Model "MAX 360")will be 6210.40.5030 , Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up from fabrics of heading 5602, 5603, 5906, or 5907: Other Men's or boys' garments: Other... Trousers, breeches and shorts..". The rate of duty will be 7.5 percent ad valorem.

The Motorcross Racing Pants, Model "MAX 360" falls within textile category designation 647. Based upon international textile trade agreements products of Korea and \or Taiwan are subject to quota 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. 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 the you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.C. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: