The tariff classification of girls’ trousers and accompanying belt from Macau

NY J83515 May 2, 2003 CLA-2-62:RR:NC:TA:358 J83515 CATEGORY: Classification TARIFF NO.: 6204.62.4040 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of girls’ trousers and accompanying belt from Macau Dear Mr. Santarelli: In your letter dated April 23, 2003, written on behalf of Parigi Group Ltd., you requested a classification ruling. Submitted style F2631 is a pair of blue denim trousers of 97% cotton/3% spandex. Superimposed on the waistband, which buttons together above a zippered, fly-front opening, are belt loops of 100% polyurethane-coated, knitted fabric. An elasticized belt of the same fabric, which fastens together by means of metal hardware, is threaded through these loops. As you have requested, the sample garment is being returned. The applicable subheading for the trousers accompanied by the belt will be 6204.62.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, girls’, blue denim, other . The duty rate will be 16.7 per cent ad valorem. The trousers accompanied by the belt fall within textile category designation 348. Based upon international textile trade agreements products of Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division