The tariff classification of men’s flannel pants and shorts from El Salvador

NY G86633 January 30, 2001 CLA-2-62:RR:NC:WA:355 G86633 CATEGORY: Classification TARIFF NO.: 6203.42.4015; 6203.42.4050 Mr. Reinaldo Rodriguez Customs and Trade Services, Inc. 11010 N.W. 30th St., Suite 106 Miami, FL 33172 RE: The tariff classification of men’s flannel pants and shorts from El Salvador Dear Mr. Rodriguez: This letter is issued to replace NY ruling G85327. That ruling was correct according to the facts presented at the time of issuance. You state that at the time the style numbers were switched. Style 66680 is for the pair of shorts, and style number 66681 is for the pants. In the original letter, 66680 represented the pants and 66681 represented the shorts. The letter with changes follows: In your letter dated December 12, 2000, you requested a classification ruling on behalf of The Production Department. A sample identified as style 66681 was submitted. It is a pair of men’s flannel pants made of 100 percent woven cotton fabric. It is a pull on style with no fly and features a covered elasticized waistband and hemmed legs. Style 66680, for which no sample was submitted, is identical to style 66680, but is a pair of shorts. A catalogue depicting both styles was submitted. The sample and catalogue will be returned as you have requested. The applicable subheading for style 66681 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ 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. In calendar year 2001, the duty rate will be 16.9 percent ad valorem. The applicable subheading for style 66680 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts, men’s. The duty rate will be 17 percent ad valorem. In calendar year 2001, the duty rate will be 16.9 percent ad valorem. Style 66680 and style 66681 fall within textile category designation 347. Based upon international textile trade agreements products of El Salvador are subject to quota. 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division