CLA-2-62:RR:NC:5:353 A86116
Ms. Laura Denny
CBT Int'l., Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of motorcross pants from Korea and
/or Taiwan.
Dear Ms. Denny:
In your letter dated July 15, 1996, on behalf of Fox Racing
Pants, you requested a tariff classification ruling.
The submitted sample of motor cross racing pants,(Model "Max
360") is stated to be constructed of woven nylon fabric which is
visibly coated on the inner surface with a coating of plastic.
The pants have a polyester knit lining sewn in and a zippered fly
with an integral, belt like adjustable plastic strap with a
plastic buckle sewn onto the outer waist. The pants have no
pockets and there are rib knit cuffs at each ankle. Each leg has
a kevlar panel near the inside of the knee, a knit stretch panel
down the outside of each leg, and plastic patches with logos sewn
in various locations. On the inside of the pants, there is an
additional reinforcement at each hip in order to protect from
abrasion. The sample will be returned to you as requested.
Heading 5903 provides for textile fabrics impregnated,
coated, covered or laminated with plastics (except tire cord
which is provided for in heading 5902). In order for a fabric to
be considered a fabric of heading 5903, the impregnation, coating
or covering of plastics must be visible to the naked eye as
required by Note 2(a)(1) of Chapter 59, with no account taken of
any resulting change in color.
It is Customs view that the wording of Note 2(1)(1), visible
to the naked eye, is clear expression by the drafters of the
Harmonized System that a significant, if not substantial, amount
of material must be added to a fabric for it to be considered
impregnated, coated or covered. The plastics material added to a
fabric must be visibly distinguishable from that fabric without
the use of magnification. Customs believes this criterion is
satisfied when the application of plastics material visibly
affects the surface character of the fabric. In such an
instance, the naked eye is seeing the plastics.
Applying the statutory test to the submitted sample, using
normally corrected vision in a well lighted room, this office
believes that the plastic application on the inner shell is
visible to the naked eye. Therefore, the fabric is classifiable
as fabric of heading 5903.
The applicable subheading for the Motorcross Racing Pant,
Model "MAX 360")will be 6210.40.5030 , Harmonized Tariff Schedule
of the United States (HTS), which provides for "Garments, made up
from fabrics of heading 5602, 5603, 5906, or 5907: Other Men's or
boys' garments: Other... Trousers, breeches and shorts..". The
rate of duty will be 7.5 percent ad valorem.
The Motorcross Racing Pants, Model "MAX 360" falls within
textile category designation 647. Based upon international
textile trade agreements products of Korea and \or Taiwan are
subject to quota and the requirement of a visa.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest the you
check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.C. Customs Service, which is available for inspection at
your local Customs office.
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 Martin
Weiss at 212-466-5881.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division