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NY F83187

March 10, 2000

CLA-2-61:RR:NC:3:353 F83187


TARIFF NO.: 6113.00.1012, 6111.30.1000

Ms. Ludene Murphree
Gap Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of babies and toddler pleather pants from China.

Dear Ms. Murphree:

In your letter dated February 23, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a Style 720172 pleather jean, which you state is a baby and toddler girls’ fake leather jean pants. You state the item is constructed of 100% knit polyester fabric coated with an embossed polyvinyl chloride (PVC) cellular plastic material. The pants feature an elastic waist with belt loops, zipper fly front with left over right top snap closure, and five-pocket jean styling. The pants are lined with 100% woven acetate fabric. They will be offered for sale in baby sizes S-XL and toddler sizes 2XL-4XL.

You suggest classification as plastic articles of apparel under subheading 3926.20.9050. This office assumes that the suggested classification is based on the stated cellular plastic construction of the garment. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state in the Chapter 39 General Notes that:

“Cellular plastics are plastics having many cells (either open, closed or both), dispersed throughout their mass. They include foam plastics, expanded plastics and microporous or microcellular plastics. They may be either flexible or rigid.

Cellular plastics are produced by a variety of methods. These include incorporating a gas into plastics (e.g., by mechanical mixing, evaporation of a low boiling point solvent, degradation of a gas producing material), mixing plastics with hollow micro-spheres (e.g., of glass or phenolic resin), sintering granules of plastics and mixing plastics with water or solvent-soluble material which are leached out of plastics leaving voids.”

Examination of the submitted sample reveals no such cells or voids. The item is constructed of compact PVC plastic material that completely obscures an underlying knit polyester fabric. The item is considered made of a textile fabric. In addition, Chapter 61 Note 8 states, “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.”(emphasis added).

The applicable subheading for the newborn to 24 month size Style 720172 pleather jean pants will be 6111.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts, except those imported as parts of sets.” The rate of duty will be 28.9% ad valorem.

The applicable subheading for the over 24 month sizes of Style 720172 pleather jean pants will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 5.3% ad valorem.

The newborn to 24-month size Style 720172 pleather jean falls within textile category designation 239. Based upon international textile trade agreements products of China 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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