The tariff classification of pants from India

NY F82223 February 9, 2000 CLA-2-62:RR:NC:WA:355 F82223 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Mr. Ratan Mani Fashion Boom, Inc. 350 Fifth Avenue, Suite 2409 New York, NY 10118 RE: The tariff classification of pants from India Dear Mr. Mani: In your letter dated January 19, 2000, you requested a classification ruling. You submitted a sample of men’s pants which you describe as cotton sleepwear pajama. The sample is identified as sample style 10010. The pants feature hemmed pant legs, two side seam pockets, a fully elasticized waistband with a functional drawstring, and a one button placketed fly. The waistband’s outer band is covered in a solid color to contrast against the overall print fabric of the pants. The waistband breaks at the fly and is fastened with one button. You state that the fabric is 100 percent cotton. The applicable subheading for the pants will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits…trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s other. The duty rate will be 17 percent ad valorem. The pants fall within textile category designation 347. Based upon international textile trade agreements products of India are subject to quota 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 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 355 at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division