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NY J81950

March 24, 2003

CLA-2-62:RR:NC:TA:357 J81950


TARIFF NO.: 6203.43.3500; 6203.43.4020

Ms. Shelly Monahan
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

RE: The tariff classification of boys’ convertible trousers from Hong Kong, Vietnam, Bangladesh and Cambodia

Dear Ms. Monahan:

In your letter dated March 5, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style B35D14M, is a pair of boys’ woven 69% nylon/31% cotton trousers with zip-off legs that convert to shorts. The pants are the pull-on type with an elasticized waistband and drawstring with cordlock, a zipper fly, a hammer loop on the right leg, rear patch pockets with flaps, upper-thigh front pockets with vertical zipper closures and slash pockets below the waist. The bottom hem of each trouser leg has an adjustment tab with a hook and loop closure. According to your letter the shell has a 600mm PU (polyurethane) coating for water resistance.

This garment is eligible for classification as water resistant. You included a test report from a private laboratory with your inquiry. We have not confirmed those results in our laboratory, but the Customs officer handling the transaction at the time of importation may choose to do so.

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 6203.43.3500, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.2 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4020, which provides for other: boys’ trousers and breeches: of synthetic fibers. The duty rate will be 28.1 percent ad valorem.

These trousers fall within textile category designation 647. Based upon international textile trade agreements products of Hong Kong, Bangladesh and Cambodia are subject to quota and the requirement of a visa. Products of Vietnam are currently neither subject to quota nor a visa requirement.

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 646-733-3047.


Robert B. Swierupski

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