The tariff classification of boys’ trousers from Cambodia

NY J83937 May 2, 2003 CLA-2-61:RR:NC:TA:358 J83937 CATEGORY: Classification TARIFF NO.: 6103.43.1540 Ruth Hayd Customs Import Department Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of boys’ trousers from Cambodia Dear Ms. Hayd: In your letter dated April 25, 2003 you requested a classification ruling. Submitted style BA32501, manufactured from brushed, knitted fabric of 100% polyester, is a loose-fitting pair of pants, fully elasticized around the waistband through which a drawstring is threaded. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…trousers…knitted…, of synthetic fibers, trousers …other, trousers…, boys’, other. The duty rate will be 28.4 per cent ad valorem. The pants fall within textile category designation 647. Based upon international textile trade agreements products of Cambodia may bAe 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