The tariff classification of trousers for boys’ wear from Cambodia

NY J83738 April 23, 2003 CLA-2-62:RR:NC:TA:358 J83738 CATEGORY: Classification TARIFF NO.: 6203.42.4045 Ken Lacy K E L International 1838 El Camino Real #222 Burlingame, CA 94010 RE: The tariff classification of trousers for boys’ wear from Cambodia Dear Mr. Lacy: In your letter dated April 10, 2003, written on behalf of Paceman A.G. Inc., you requested a classification ruling. Submitted style 92016/92018, manufactured from woven fabric of 62% cotton/38% nylon, is a pair of pants, characterized by a zippered, fly-front opening above which the partially elastsicized waistband snaps together, by various pockets, and by a detachable zipper which surrounds each of the knees so as to create a pair of shorts from the pair of pants. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…breeches and shorts (other than swimwear), of cotton, other, trousers and breeches, boys’, other, other. The duty rate will be 16.7 per cent ad valorem. The trousers fall within textile category designation 347. Based upon international textile trade agreements products of Cambodia may be 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