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May 19, 1999

CLA-2-62:RR:NC:3:353 E81697


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 Motocross Ride Pants from Korea or Taiwan

Dear Ms. Denny:

In your letter dated April 29, 1999, On behalf of Fox Racing USA, you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample of motocross ride pants, Model Shift Assault Pant, is constructed of a woven polyester fabric which is visibly coated on the inner surface with a coating of plastic. The pants feature 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, are lined with a polyester mesh, and have rib knit cuffs at each ankle. Each leg has a reinforced 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. There is a small hook and loop patch sewn on the inside at each hip for the purpose of attaching padding. (Additional padding is not included with the sample).

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 motocross ride pants, Model Shift Assault Pant, will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for ‘Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: OtherÂTrousers, breeches and shorts.” The duty rate will be 7.4% ad valorem.

The motocross ride pants, Model Shift Assault Pant, fall within textile category designation 647. Based upon international textile trade agreements products of Korea and Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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