The tariff classification of men’s flannel pants from Nicaragua

NY J80553 February 11, 2003 CLA-2-62:RR:NC:WA:355 J80553 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Ms. Dana Mobley J.C. Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301 RE: The tariff classification of men’s flannel pants from Nicaragua Dear Ms. Mobley: In your letter dated January 30, 2003, you requested a classification ruling. You submitted a sample of a men’s pant identified as style 2D0303054, which will be returned as you have requested. The sample garment is sized medium. The garment is made of 100 percent cotton woven flannel fabric. It features an elasticized waistband with a drawtape, two side seam pockets and a fly with a one-button closure. In your letter you state that that fly measures eight inches and that the button is placed three inches down on the fly to cause a gap. You suggest that this garment should be classified under the provision for sleepwear. This office finds that the measurements you state do not correspond with the submitted sample. Your measurements appear to include sewn down portions of the fly. Minor adjustments to measurements can significantly affect the drape of a garment. This office finds that the fly does not gape open so as to compromise the modesty of the garment. The applicable subheading for style 2D0303054 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 16.7. Style 2D0303054 falls within textile category designation 347. Based upon international textile trade agreements products of Nicaragua 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division