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NY B84806

May 15, 1997

CLA-2-61:RR:NC:WA:361 B84806


TARIFF NO.: 6104.63.2011

Mr. Reinaldo Rodriguez
Vice President
CS Customs & Trade Services, Inc.
3409-A NW 72nd Avenue
Miami, Florida 33122

RE: The tariff classification of unisex pants from Costa Rica.

Dear Mr. Rodriguez:

In your letter dated April 24, 1997, you requested a tariff classification ruling on behalf of Manzella Productions, Inc. The garments are being returned, as you requested.

The garment, referred to as style "Tater Pant," is a pair of pants constructed from 100% polyester knit polar fleece fabric. The pants, which are designed to be worn by either men or women, features an elastic and drawstring waistband, two side pockets, and foot coverings with small rectangular non-skid patches appliqued to the sole.

The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of synthetic fibers. The rate of duty will be 29.5 percent ad valorem.

The pants fall within the textile category designation 648. Based upon international textile trade agreements, garments imported from Costa Rica are not presently subject to a visa requirement and quota restraints. No information has been submitted, pertaining to the assembly operations in Costa Rica. However, if the pants meet the requirements of HTS 9802, and upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported pair of trousers may be entered under subheading 9802.00, Harmonized Tariff Schedule of the United States (HTS), subject to duty upon the full value of the imported assembled article, with allowances in duty for the cost of the value of the U.S. components incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry.

The designated textile and apparel category 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Paul K. Schwartz
Chief, Apparel

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