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NY J86235

July 15, 2003

CLA-2-62:RR:NC:WA:357 J86235


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 a boy’s pair of trousers from Bangladesh

Dear Ms. Monahan:

In your letter dated June 3, 2003, you requested a classification ruling.

The sample submitted, style number B45H44M, is a boy’s pair of trousers constructed of a shell composed of a woven 69% nylon/31% cotton fabric which has a polyurethane coating. The trousers are lined with a knit mesh 100% polyester fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The trousers have an elasticized waistband with a drawcord tightening, a fly front opening secured by a zipper closure and long hemmed trouser legs with a reflective strip of fabric at the bottom hem. The garment features two front pockets, two rear pockets with flaps secured by hook and loop fasteners below the waist, two cargo pockets on the thighs that are secured by flaps that have a reflective strip of fabric at the edge and are secured by hook and loop fasteners, and a side seam pocket on the lower portion of the right leg that has a pull tab with a hook and loop closure. There are four eyelets and an elasticized drawcord tightening with a plastic cord lock on the lower portion of each cargo pocket. The drawcord tightening extends through the eyelets and surrounds the entire leg area above the knee. Below the drawcord tightening there is a hidden zipper that also surrounds the entire leg area. When unzipped the lower portion of the trouser leg can be removed allowing the trousers to be worn as a shorter garment. A label on the lower portion of the right leg and each drawcord features the “Unionbay” tradename.

The garment is being returned to you as you have requested.

This garment is eligible for classification as water resistant. 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.

The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Bangladesh are presently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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