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NY E87714




October 18, 1999

CLA-2-62:A:P: G34 E87714

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3000; 6204.63.3530; 6204.63.3540

Irwin A. Seltzer
H.Z. Bernstein Company
2975 Kennedy Boulevard
Jersey City, NJ 07306

RE: The tariff classification of girl’s shorts and pants from Macau

Dear Mr. Seltzer:

In your letter dated September 17, 1999 you requested a tariff classification ruling for Grand Knitting Mills.

You submitted three samples, which are made of 100 percent crinkle taslon. Style # 834001 is a girl’s pair of print shorts featuring a waistband with a one snap closure, a fly-front with a Velcro ™ closure, hemmed leg openings, a back patch pocket with a snap closure and grommet hole, and contrasting piping at the sides and on the pocket.

Style # 834002 is a pair of girl’s shorts featuring a waistband with a fly-front Velcro ™ closure, a front flap at the waistband with a four grommet drawstring closure, side panels of print fabric trimmed with piping, hemmed leg openings, and a back patch pocket with a Velcro ™ closure and grommet hole. The waistband, front flap, and pocket are made with contrasting fabric.

Style # 834000 is a pair of pants featuring a waistband with a fly-front Velcro ™ closure, a front flap at the waistband with a four grommet drawstring closure, three-quarter length pants hemmed with a slit on the outside of the leg, and two back flap pockets with Velcro ™ closures and grommet holes. The waistband, front flap, leg hems, and pockets are made with contrasting fabric.

All styles will be imported in girls’ sizes 4 to 16.

The applicable subheading for the girl’s shorts in styles #834001 and # 834002 will be 6204.63.3540, 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, shorts, girls’, other. The rate of duty is 29.5 percent ad valorem.

If the pants pass the water resistance test as specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Additional U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.3000, 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 rate of duty is 7.4 percent ad valorem.

If the pants do not pass the water resistance test as specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Additional U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.3530, 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 rate of duty is 29.5 percent ad valorem.

The samples will be returned to you as requested.

The girl’s shorts and pants fall within textile category designation 648. Based upon international textile trade agreements, as products from Macau, this merchandise is 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 WW.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.

Sincerely,

Anita Terry-McDonald
Port Director

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