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NY E86442

September 23, 1999

CLA-2-62:RR:NC:WA:357 E86442


TARIFF NO.: 6204.63.3000; 6204.63.3510

Ms. Kathy Tan
Tahiti/Signal Apparel
500 7th Avenue, 7th Fl.
New York, N.Y. 10018

RE: The tariff classification of a woman’s pair of trousers from Korea

Dear Ms. Tan:

In your letter dated August 18, 1999, you requested a classification ruling.

The sample submitted, style number IT003 “Windpant”, is a woman’s pair of trousers constructed of a shell composed of a woven 100% nylon fabric which has a 600mm polyurethane coating. The garment is lined with a mesh 100% polyester fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The pair of trousers has leg separations and extends to the ankle area. The garment features an elasticized drawcord tightening at the waist and two front pockets with side openings below the waist. The trousers have a zipper surrounding the lower portion of each trouser leg which is covered by an overlay of fabric. By unzipping each zipper, the lower portion of each leg can be detached allowing the garment to be worn as a shorter calf-length pair of trousers.

The sample is being returned to you.

If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.3000, which provides for other woman’s or girls’ water resistant trousers or breeches. The duty rate will be 7.4 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers and breeches. The duty rate will be 29.5 percent ad valorem.

The trousers fall within textile category designation 648. Based upon international textile trade agreements products of Korea are presently subject to quota restraints 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.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 W. Raftery at 212-637-7076.


Robert B. Swierupski

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