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June 3, 1999

CLA-2-62:RR:NC:TA:N3:358 E81320

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3000; 6204.63.3530

Ms. Christa Bevilacqua
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a pair of girl’s pants from Hong Kong..

Dear Ms. Bevilacqua:

In your letter dated May 5, 1999, on behalf of your client Leonard A. Feinberg, you requested a tariff classification ruling.

The submitted sample, Style #60270 is a pair of girl’s woven pants. The garment is constructed of a 100% nylon coated taslon shell and a knit fabric lining. The pants feature an elasticized waist, two side slash pockets with zipper closures and an embroidered patch with the numbers 2000 on the left front panel. The garment also has a three snap closure at the ankles of both legs and hemmed bottoms.

You state in your letter that the pants are coated with 650mm of polyurethane.

In a telephone conversation with you on June 2, 1999, you stated that the pants will be imported in girls’ sizes 4/5, 6X, 7/8 10/12, 14/16 and in womens’ sizes.

We are sorry that we will not be able to provide you with a binding ruling for the womens’ sizes. However, we suggest if a binding ruling is needed for those sizes, you should submit a sample to Customs requesting the classification and duty rate.

The applicable subheading for the pants, if it has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6204.63.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, water resistant trousers or breeches. The duty rate will be 7.4% ad valorem.

The applicable subheading for the pants, if it does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be, 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, other, trousers and breeches, girls’, other. The duty rate will be 29.5% ad valorem.

The pants, whether or not water resistant, falls within textile category designation 648. Based upon textile trade agreements, products of Hong Kong are presently subject to quota restraints and visa requirements.

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 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 212-637-7079.

Sincerely,

Robert B. Swierupski
Director

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