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NY F80158

December 17, 1999

CLA-2-63:RR:NC:TA:352 F80158


TARIFF NO.: 6307.90.9989; 6204.63.3510

Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of a child restraint and a trouser from Mexico.

Dear Mr. Alsup:

In your letter dated November 23, 1999, on behalf of Komex Toys, you requested a classification ruling.

The samples submitted are a child restraint and a woman’s trouser, style number 6128. The child restraint is a waist-length sleeveless vest that is designed to fit over the head. It is made of 100 percent woven brushed fabric with horizontal and vertical top stitchings throughout the article creating a quilted pattern. The sides of the vest are open. Attached onto each side is a web fabric strap with a plastic buckle and strips similar to the VELCRO brand fastener. At the bottom of the article is a plastic buckle attached onto a web fabric strap. The restraint is used on a child while sitting on an adult lap when traveling on an airplane.

The woman’s trouser is constructed of 65 percent polyester/35 percent cotton woven fabric. It is a full-length trouser with a hemmed leg opening. The trouser has an elasticized waistband with an inner drawcord tightening.

The applicable subheading for the child restraint will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem. The rate of duty for 2000 is the same.

The applicable subheading for the woman’s trouser will be 6204.63.3510, HTS, which provides for trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other . . . Other: Trousers and breeches: Women’s. The duty rate will be 29.5 percent ad valorem. The duty rate for 2000 is 29.3 percent ad valorem.

The woman’s trouser falls within textile category designation 648. Based upon international textile trade agreements products of Mexico 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.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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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