The tariff classification of men’s lounge pants from Bulgaria

NY H88397 March 5, 2002 CLA-2-62:RR:NC:WA:355 H88397 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Ms. Esta Knipper UTC Overseas, Inc. 55 Inip Drive Inwood, NY 11096 RE: The tariff classification of men’s lounge pants from Bulgaria Dear Ms. Knipper: In your letter dated February 28, 2002, you requested a tariff classification ruling on behalf of Ben Wachter Associates. A sample of a men’s woven pants was submitted. The garment is stated to be made of 100 percent cotton flannel. The garment features a covered elasticized waistband with the same fabric drawtape enclosed in the waistband, two side seam pockets and a one button covered fly front. There was no style number to identify the garment. 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’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s other. The rate of duty will be 16.8 percent ad valorem. 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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division