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NY A84302

June 19, 1996

CLA-2-62:RR:NC:WA:353 A84302


TARIFF NO.: 6210.40.5030

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd.
Suite 728
Long Beach, California 90802

RE: The tariff classification of Motorcross Racing Pants from Korea or Taiwan

Dear Ms. Denny:

In your letter dated May 28, 1996, received on June 3, 1996, you requested a classification ruling on behalf of your client Fox Racing USA. A sample was submitted for examination and will be returned per your request.

The submitted sample of motorcross racing pants, Model "Impala" is stated to be constructed of a woven nylon fabric which you state is visibly coated on the inner surface with a coating of plastic. The pants have two front pockets at the waist with inside velcro closures, a knit lining sewn in, a zippered fly front with a snap closure,, four belt loops around the waist. Each leg has a kevlar inside panel that extends from the knee to the ankle. There are small "FOX" logos at the rear of the waistband outside right ankle.

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(a)(1), visible to the naked eye, is a 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 the 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 fabric of 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 "Impala", 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, 5903, 5906, or 5907: Other Men's or boys' garments: Other..... Trousers, breeches and shorts..". The duty rate will be 7.5 percent ad valorem.

The Motorcross Racing Pants, Model "Impala" falls within textile category designation 647. Based upon international textile trade agreements products of Korea 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 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 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

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