The tariff classification of a boy’s pair of trousers from Guyana

NY I89396 January 14, 2003 CLA-2-62:RR:NC:WA:357 I89396 CATEGORY: Classification TARIFF NO.: 6203.43.3500; 6203.43.4020 Mrs. Alice Wagner FedEx Trade Networks 128 Dearborn Street Buffalo, N.Y. 14207 RE: The tariff classification of a boy’s pair of trousers from Guyana Dear Mrs. Wagner: In your letter dated December 19, 2002, on behalf of Debonair Creations Ltd., you requested a classification ruling. The sample submitted, style number 8246, is a boy’s pair of trousers constructed of a shell that is composed of a woven 100% nylon taslan fabric with woven heavy oxford 100% polyester fabric inserts on the knees and the seat. The garment has a polyurethane coating for water resistance. The trousers are lined with a brushed knit 100% polyester fleece fabric. The trousers will be imported in boy’s sizes 2 through 6X and 8 through 18. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment is a pull-on pair of trousers with an elasticized waistband, two side seam pockets below the waist and long trouser legs that feature a zipper opening and an elasticized cuff at the ankle. The sample is being returned to you. 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 Guyana are not presently subject to quota restraints or the requirement of a visa. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division