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NY F83690

March 15, 2000

CLA-2-61:RR:NC:3:353 F83690


TARIFF NO.: 6113.00.1012

Ms. Elizabeth Hodur
90 Park Ave.
New York, NY 10016

RE: The tariff classification of men’s pants from China.

Dear Ms. Hodur:

In your letter dated March 2, 2000 you requested a tariff classification ruling.

The submitted samples, styles ZMSPU1020 and ZMSPU2004X are men’s pants composed of knit 100% nylon fabric coated with an embossed 50% PVC/50% PU cellular plastic material. Style ZMSPU1020 is a jeans style pant with two pockets at the front and two patch pockets at the back of the garment. Style ZMSPU2004X has two pockets at the front and two horizontal slash pockets at the back.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The textile fabric is used in lieu of a lining and adds considerable comfort to the wearer of the pants. Therefore, the fabric is for more than mere reinforcement purposes and the pants are considered made of a fabric of heading 5903. The plastic coating completely obscures the underlying fabric.

The applicable subheading for the men’s pants styles ZMSPU1020 and ZMSPU2004X 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.

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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